【正文】 matLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra 4 有形資產(chǎn) 。 ② 長期投資減值準(zhǔn)備 : 長期投資減值準(zhǔn)備按單項(xiàng)長期投資期末賬面價(jià)值高于可收回金額的差額計(jì)提。長期股權(quán)投資占被投資單位有表決權(quán)資本總額 20％以下、或?qū)ζ渫顿Y占該單位有表決權(quán)資本總額 20％或 20％以上，但不具有重大影響的采用按成本法核算；占被投資單位有表決權(quán)資本總額 20％以上、或雖不足 20％，但有重大影響的采用權(quán)益法核算； 股權(quán)投資差額的攤銷期限，合同 規(guī)定了投資期限的，按投資期限攤銷，合同沒有規(guī)定投資期限的按 10 年攤銷。 本公司期末短期投資按投資成本與市價(jià)孰低的原則計(jì)價(jià)，其市價(jià)低于成本的差額作為短期投資跌價(jià)準(zhǔn)備。 (8)存貨核算方法 本公司的存貨包括自制半成品 (特指未結(jié)轉(zhuǎn)的工程施工 )、庫存材料、低值易耗品、周轉(zhuǎn)材料等；采用實(shí)際成本計(jì)價(jià)，庫存材料出庫采用加權(quán)平均法，低值易耗品本公司根據(jù)采用一次攤銷法核算。 (7)本公司確認(rèn)壞賬的標(biāo)準(zhǔn) : ①債務(wù)人破產(chǎn)或死亡，以其破產(chǎn)財(cái)產(chǎn)或者遺產(chǎn)清償后仍無法收回； ②因債務(wù)人逾期未履行償債義務(wù)，且具有明顯特征表明無法收回。 (6)壞賬的核算方法 本公司采用備抵法核算壞賬損失。 (5)編制現(xiàn)金流量表時(shí)現(xiàn)金等價(jià)物的確定標(biāo)準(zhǔn) 現(xiàn)金等價(jià)物是指企業(yè)持有的期限短、流動性高、易于轉(zhuǎn)換為已知金額的現(xiàn)金、SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra 2 價(jià)值變動風(fēng)險(xiǎn)很小的短期投資。 (3)記賬本位幣 本公司記賬本位幣為人民幣。SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaaphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesTSelectionParbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbbagraphFoLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointse11111111111111111111111111111111lectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagraphFormatLineSpaci2222222222222222222222ngLinesToPoints2SelectionParagraphFormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPointselectionParagraphFccccccccccccccccccccccccccccccccccccccccccccccccccccccccormatLineSpacingLinesToPointsSelectionParagraphFormatLineSpacingLinesToPoctionParagra 1 第一章 主要會計(jì)政策 （制度編號： ZNJTCZC— 2021） 會計(jì)政策的選擇 為了使各個(gè)子分公司提供更可靠、標(biāo)準(zhǔn)的本企業(yè)財(cái)務(wù)狀況、經(jīng)營成果和現(xiàn)金流量等資料，也使整體會計(jì)報(bào)表能更好的遵循合法、公允、一貫性、可比性原則，本公司統(tǒng)一選擇如下會計(jì)政策： (1)會計(jì)制度 本公司執(zhí)行中華人民共和國《企業(yè)會計(jì)制度》。 (2)會 計(jì)年度 本 公司采用公歷制，即會計(jì)年度自 1月 1日起至 12月 31 日止。 (4)記賬原則和計(jì)價(jià)基礎(chǔ) 本公司以權(quán)責(zé)發(fā)生制為記賬原則，以歷史成 本為計(jì)價(jià)基礎(chǔ)。本公司以該項(xiàng)投資在 3 個(gè)月或更短的時(shí)間內(nèi)就能轉(zhuǎn)換為已知現(xiàn)金為標(biāo)準(zhǔn)。本公司對期末應(yīng)收款項(xiàng) (包括應(yīng)收賬款和其他應(yīng)收款，但扣除合并范圍內(nèi)公司間應(yīng)收款項(xiàng) )采用賬齡分析法計(jì)提壞賬準(zhǔn)備，各