会计核算手册2009年7月目录第一章总论........................................................................................................................................1第一节目的.....................................................................................................................................1第二节使用指南...............................................................................................................................2第三节手册维护...............................................................................................................................3第二章会计政策及会计估计..................................................................................................................5第一节财务报表的编制基础...........................................................................................................5一、会计年度...................................................................................................................................5二、记账本位币...............................................................................................................................5三、会计计量所运用的计量基础...................................................................................................5四、现金和现金等价物的构成.......................................................................................................5第二节基本会计政策及会计估计...................................................................................................6五、应收款项及坏账准备...............................................................................................................6六、存货...........................................................................................................................................7七、长期股权投资...........................................................................................................................7八、固定资产及在建工程...............................................................................................................8九、无形资产...................................................................................................................................9十、长期待摊费用.........................................................................................................................10十一、收入确认.............................................................................................................................10十二、借款费用.............................................................................................................................11十三、维修及保养支出.................................................................................................................11十四、研究及开发费用.................................................................................................................12十五、资产减值准备.....................................................................................................................12十六、所得税.................................................................................................................................13十七、外币业务.........................................................................................................
