【正文】 ...............................................................................................57五、債務(wù)法.............................................................................................................58六、納稅影響會計法核算的特殊點.....................................................................58 外幣業(yè)務(wù).................................................................................................................59一、賬戶設(shè)置及會計處理程序.............................................................................59二、主要外幣業(yè)務(wù)的會計處理.............................................................................59三、期末匯兌損益的處理.....................................................................................60四、外幣會計報表折算的方法.............................................................................60五、我國外幣會計報表折算.................................................................................61 第十三章 借款費用...............................................................................................61一、借款費用的內(nèi)容.............................................................................................62二、借款費用的確認原則.....................................................................................62三、借款費用資本化的條件(同時滿足)：...........................................................62四、資本化金額的計量：.....................................................................................62五、會計處理.........................................................................................................63六、暫停資本化.....................................................................................................63七、停止資本化.....................................................................................................63八、披露.................................................................................................................64 第十四章或有事項.............................................................................................64一、或有事項的特征.............................................................................................64二、常見或有事項舉例.........................................................................................64三、或有負債和或有資產(chǎn).....................................................................................64三、或有事項的確認.............................................................................................65四、或有事項的計量.............................................................................................65五、或有事項的會計處理.....................................................................................65六、因或有事項確認的負債的披露.....................................................................65七、或有負債的披露.............................................................................................66八、或有資產(chǎn)的披露.............................................................................................66 第十五章租賃.................................................................................................66一、有關(guān)概念.........................................................................................................66二、租賃的分類.....................................................................................................66三、融資租賃的認定條件(滿足其中一條或數(shù)條即可)：...................................67四、承租人經(jīng)營租賃的會計處理.........................................................................67五、六、七、八、第十六章一、二、三、四、第十七章一、二、三、四、五、六、第十八章一、二、三、四、五、六、七、第十九章一、二、三、四、五、第二十章一、二、三、四、五、六、第二十一章一、二、五、承租人融資租賃的會計處理.........................................................................67六、出租人對經(jīng)營租賃的會計處理.....................................................................69七、出租人對融資租賃的會計處理.....................................................................69八、售后租回承租人的處理.................................................................................71 第十六章 債務(wù)重組...............................................................................................71一、債務(wù)重組的界定.............................................................................................71二、重組方式：.....................................................................................................72三、債務(wù)重組日的確定：.....................................................................................72四、債務(wù)重組的會計處理.....................................................................................72 第十七章 非貨幣性交易.......................................................................................73一、概念.................................................................................................................73二、不涉及補價的會計處理.................................................................................74三、涉及補價的會計處理.....................................................................................74 四、一般納稅企業(yè)涉及存貨的非貨幣性交易......................................................74五、非貨幣性交易涉及多項資產(chǎn)的處理：..........................................................75六、非貨幣性交易的披露.....................................................................................75 第十八章 會計政策、會計估計變更和會計差錯更正........................................75一、會計政策.........................................................................................................75二、會計政策變更.................................................................................................75三、會計政策變更的會計處理方法.....................................................................76四、會計政策變更的會計處理.............................................................................76五、會計政策變更的披露.....................................................................................76六、會計估計變更.................................................................................................76七、會計差錯更正.................................................................................................77 第十九章 資產(chǎn)負債表日后事項...........................................................................77一、資產(chǎn)負債表日后事項的含義...............................