目 录企业会计准则..............................................................................................................................2关于印发《企业会计准则－资产负债表日后事项》的通知...............................................2企业会计准则----存货.............................................................................................................4企业会计准则——固定资产...................................................................................................6企业会计准则——中期财务报告.........................................................................................12《企业会计准则———非货币性交易》指南.....................................................................152001 年企业会计准则——债务重组....................................................................................272001 年《企业会计准则———借款费用》指南................................................................292001 年企业会计准则——非货币性交易............................................................................462001 年企业会计准则———投资........................................................................................472001 年企业会计准则———现金流量表............................................................................522001 年企业会计准则——无形资产....................................................................................622001 年企业会计准则——借款费用....................................................................................652001 年企业会计准则——租赁............................................................................................68租赁会计准则答问................................................................................................................70关于印发《企业会计准则──或有事项》的通知.............................................................72《企业会计准则──或有事项》指南............................................................................
