電大《新會計準則》期末復(fù)習(xí)重點資料小抄(文件)
【正文】 eeded to develop more tourism products, improve English services and provide accurate translation of traffic signs and scenic billboards. Zhao Yun, chairwoman of British Chamber of Commerce Southwest China, told China Daily that his colleagues found the policy very convenient. A British client once flew here and stayed for just one day to check her ordered goods, she said. Zhao was born in Shanxi province, but she has lived in Chengdu for more than 10 years. My life was like a running race moving from place to place. I also lived in Beijing and Shanghai before, she said. But Chengdu is a place that you never want to leave once settling down. It is now my second hometown, she said. If the environment is further improved, the city will attract more people to visit and live, with the 72hour visafree policy and pelling conditions in transportation, culture, climate and cuisine, he said. Foreigners also gave positive feedback on the policy. A spokesman from Dell Inc said the pany has a global hub of operation in Chengdu, so the threeday visa has an immediate and positive influence on the pany39。s porcelain capital, where fine ceramics have been produced for more than 1,700 years, attracting numerous porcelain pilgrims from across the globe. Unlike huge Chinese metropolises such as Beijing and Shanghai, Jingdezhen is a prefecturelevel city with no bar streets or international stores that are popular among expatriates. But despite its lack of Western chain stores, Jingdezhen is one of the most international cities in inland China, with ceramic studios owned by foreigners dotting the streets, the surrounding countryside and even remote mountaintops. When she first visited the city in 2021, De La Vega was impressed by the discarded pieces of porcelain she found lying around. I dug out many pieces from the soil around the ceramics works all the old Buddha heads, hands and feet, which I rebuilt into new sculptures and used in my next exhibition in Australia, she said. I love this place because the process of making ceramics is a very peaceful one. Visafree policy brings Chengdu biz, tourism boost. Making national headlines several times, Chengdu39。s 39。 購入時： 借：無形資產(chǎn) 專利權(quán) 360 貸：銀行存款 360 2021年攤銷： 借：管理費用 36（ 360/10） 貸：累計攤銷 36 2021年 12月 31日甲公司以 400萬元價格轉(zhuǎn)讓 借：銀行存款 400 累計攤銷 108 貸：無形資產(chǎn) 360 應(yīng)交稅費 應(yīng)交營業(yè)稅 20（ 400*5%） 營業(yè)外收入 無形資產(chǎn)處置損益 128 P330 可收回金額選擇下列兩者的較高者 1） 公允價值 處置費 2） 預(yù)計未來現(xiàn)金流量的現(xiàn)值 3） 預(yù)計處置費，包括內(nèi)容（ P330第六條，第三款規(guī)定） 2021年 1月 1日某公司開始自行研究開發(fā)一項新技術(shù)，發(fā)生相關(guān)費用如下： 2021年該項研發(fā)活動完成了研究階段發(fā)生不解資本化的支出 150萬元其中材料費 50萬元，研究人員工資 100萬元 借：研發(fā)支出 費用化支出 150 貸：原材料 50 第 5 頁 共 6 頁 應(yīng)付職工薪酬 100 1． 2021年 12月 31日將不能資本化的支出轉(zhuǎn)出當期損益 借：管理費用 研發(fā)支出 150 貸：研發(fā)支出 費用化支出 150 2． 2021年 1月 1日進入開發(fā)階段，發(fā)生應(yīng)予資本化的支出 600萬元，銀行存款支付 借：研發(fā)支出 資本化支出 600
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