中成进出口股份有限公司会计核算办法第一章总则................................................................................................................................2第二章会计信息质量要求........................................................................................................2第三章流动资产........................................................................................................................3第四章非流动资产....................................................................................................................8第一节金融资产..................................................................................................................8第二节长期股权投资..........................................................................................................10第三节固定资产和无形资产..............................................................................................13第四节商誉..........................................................................................................................16第五节其他非流动资产....................................................................................................17第五章资产减值......................................................................................................................18第六章流动负债......................................................................................................................20第七章非流动负债..................................................................................................................23第八章股东权益......................................................................................................................24第九章收入和费用..................................................................................................................24第十章利得和损失..................................................................................................................26第十一章利润及利润分配......................................................................................................28第十二章特殊事项的会计核算..............................................................................................29第一节非货币性资产交换..................................................................................................29第二节债务重组..................................................................................................................29第三节或有事项..................................................................................................................30第四节借款费用..................................................................................................................31第五节外币折算..................................................................................................................32第六节企业合并..................................................................................................................33第十三章会计科目的设置......................................................................................................34第十四章财务报告..................................................................................................................34第一节财务报表列报........................................
