中国交通建设股份有限公司会计核算办法二○○八年十二月目录经济业务索引········································································7第一章总则····································································18第二章会计核算基础···························································19第一节会计主体............................................................................................19第二节会计核算的基本前提..........................................................................19第三节会计信息质量要求..............................................................................21第四节会计要素..............................................................................................22第三章会计政策与会计科目体系············································25第一节公司的会计政策................................................................................25一、会计处理和财务报告编制基础........................................................25二、会计年度............................................................................................25三、记账本位币........................................................................................25四、记账基础和计量属性........................................................................25五、外币业务核算....................................................................................25六、现金及现金等价物............................................................................26七、金融资产............................................................................................26八、应收款项............................................................................................28九、存货....................................................................................................29十、长期股权投资....................................................................................30十一、投资性房地产................................................................................31十二、固定资产........................................................................................32十三、无形资产........................................................................................34十四、长期待摊费用................................................................................35十五、资产减值........................................................................................35十六、借款................................................................................................36十七、职工薪酬........................................................................................36十八、衍生工具、套期工具与被套期项目............................................39十九、债务重组........................................................................................41二十、或有事项........................................................................................43二十一、收入............................................................................................43二十二、政府补助........................................
