烟草商业企业会计核算管理制度目录第一部分总则.........................................................................................................................3第一章基本要求.................................................................................................................3第一节会计信息质量要求..............................................................................................3第二节会计核算基本要求..............................................................................................3第三节会计核算方式......................................................................................................5第二章会计政策.................................................................................................................5第一节主要会计政策及其变更......................................................................................5第二节会计估计变更和会计差错更正..........................................................................6第三章组织形式.................................................................................................................7第一节会计核算组织形式..............................................................................................7第二节核算单位职责......................................................................................................7第二部分会计科目.................................................................................................................7第四章会计科目名称及说明.............................................................................................7第三部分基本业务会计核算...............................................................................................27第五章资产类会计核算...................................................................................................27第一节流动资产类会计核算........................................................................................27第二节非流动资产类会计核算....................................................................................38第六章负债类会计核算...................................................................................................47第一节流动负债类会计核算........................................................................................47第二节非流动负债类会计核算....................................................................................52第七章权益类会计核算...................................................................................................55第八章收入会计核算.......................................................................................................56第一节核算范围............................................................................................................56第二节卷烟销售收入会计核算....................................................................................57第三节烟叶销售收入会计核算....................................................................................57第四节特殊销售业务及其他业务收入会计核算........................................................58第五节公允价值变动损益会计核算............................................................................59第六节投资收益会计核算.......................................................................................
