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·····································································7第二章会计核算基础····························································7第一节会计主体..............................................................................................7第二节会计核算的基本前提............................................................................7第三节会计信息质量要求................................................................................7第四节会计要素................................................................................................7第三章会计政策与会计科目体系·············································7第一节公司的会计政策..................................................................................7一、会计处理和财务报告编制基础..........................................................7二、会计年度..............................................................................................7三、记账本位币..........................................................................................7四、记账基础和计量属性..........................................................................7五、外币业务核算......................................................................................7六、现金及现金等价物..............................................................................7七、金融资产..............................................................................................7八、应收款项..............................................................................................7九、存货.....................................................................................................7十、长期股权投资......................................................................................7十一、投资性房地产..................................................................................7十二、固定资产..........................................................................................7十三、无形资产..........................................................................................7十四、长期待摊费用..................................................................................7十五、资产减值..........................................................................................7十六、借款..................................................................................................7十七、职工薪酬..........................................................................................7十八、衍生工具、套期工具与被套期项目..............................................7十九、债务重组..........................................................................................7二十、或有事项..........................................................................................7二十一、收入..............................................................................................7二十二、政府补助............
