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.................
