會(huì)計(jì)原則使用攻略由兩部分構(gòu)成

　　Accounting principles used strategy consists of two parts

　　為了便于閱覽者非常好地了解《公司會(huì)計(jì)原則使用攻略(征求意見稿)》，協(xié)助咱們完善原則使用攻略，現(xiàn)就有關(guān)疑問作如下闡明： 濟(jì)南代辦公司注冊

　　For ease of reading is a very good understanding of the accounting principles used for company strategy (draft) ", to help us improve the principle of using the strategy, make the following to clarify: regarding the question of jinan company registration

　　一、使用攻略的構(gòu)成 公司會(huì)計(jì)原則使用攻略由兩部分構(gòu)成，第一部分為會(huì)計(jì)原則解說，第二部分為會(huì)計(jì)門類和首要賬務(wù)處理。公司會(huì)計(jì)原則解說首要對32 項(xiàng)詳細(xì)原則中的重點(diǎn)、難點(diǎn)和要害點(diǎn)作出解說性規(guī)則;《公司會(huì)計(jì)原則第15 號(hào)——締造合同》、《公司會(huì)計(jì)原則第25 號(hào)——原保險(xiǎn)合同》、《公司會(huì)計(jì)原則第26號(hào)——再保險(xiǎn)合同》、《公司會(huì)計(jì)原則第29 號(hào)——資產(chǎn)負(fù)債表日后事項(xiàng)》、《公司會(huì)計(jì)原則第32 號(hào)——中期財(cái)務(wù)陳述》和《公司會(huì)計(jì)原則第36 號(hào)——關(guān)聯(lián)方發(fā)表》等6 項(xiàng)詳細(xì)原則未作出解說。

　　A, the use of strategy Company's accounting principles used strategy consists of two parts, the first part of the explanation for the accounting principles, the second part is the accounting category and primary accounting treatment. Company accounting principles define the emphases and difficulties in the first detailed principles of 32 and the key points of the illustrative rules; The company's accounting principles. 15 - create a contract, the company's accounting principles no. 25 - original insurance contracts ", the company's accounting principles - no. 26 of reinsurance contract, the company's accounting principles no. 29 - events occurring after the balance sheet date ", the company's accounting principles no. 32 - interim financial statements "and" the company's accounting principles - 36 related party issued a "six principles in detail, such as not to make the commentary.

　　會(huì)計(jì)門類和首要賬務(wù)處理，首要根據(jù)詳細(xì)原則中涉及承認(rèn)和計(jì)量的請求，規(guī)則了162 個(gè)會(huì)計(jì)門類及其首要賬務(wù)處理，根本涵蓋了一切公司的各類買賣或事項(xiàng)。 會(huì)計(jì)原則使用攻略作為公司會(huì)計(jì)原則體系的首要構(gòu)成部分，將在廣泛征求意見的基礎(chǔ)上再做完善，力求趕快定稿，報(bào)財(cái)政部領(lǐng)導(dǎo)審定，終究將以財(cái)政部文件方式正式發(fā)布。

　　Accounting category and accounting treatment is primary, primary according to detailed principles involved in the recognition and measurement of request, the rules of the 162 accounting category and its accounting treatment is primary, basic covers all the company's various types of business or matters. Accounting principles used strategy as the first part of the company accounting principle system, will be on the basis of consultation to do perfect, strive to get finalized, reported to the mof leading authorized, eventually will officially issued by the Treasury file.

　　二、公司會(huì)計(jì)原則解說在32 項(xiàng)原則解說中，《公司會(huì)計(jì)原則第30 號(hào)——財(cái)務(wù)報(bào)表列報(bào)》解說包含了資產(chǎn)負(fù)債表、利潤表和一切者權(quán)益變動(dòng)表格局及其附注，《公司會(huì)計(jì)原則第31 號(hào)——現(xiàn)金流量表》解說包含了公司現(xiàn)金流量表格局及其附注，《公司會(huì)計(jì)原則第33 號(hào)——兼并財(cái)務(wù)報(bào)表》解說包含了公司兼并報(bào)表格局及其附注。這么安排有助于提高公司財(cái)務(wù)報(bào)表的地位，由于財(cái)務(wù)報(bào)表是歸納反映公司施行會(huì)計(jì)原則形成的終究會(huì)計(jì)信息，會(huì)計(jì)信息使用者首要經(jīng)過財(cái)務(wù)報(bào)表了解公司的財(cái)務(wù)狀況、運(yùn)營效果和現(xiàn)金流量狀況，以便做出決議計(jì)劃。這么規(guī)則與世界財(cái)務(wù)陳述原則的理念也是共同的。

　　Second, the company's accounting principles interpretation in 32 principle, the principle of the company's accounting no. 30 - presentation of financial statements explanation contains a statement of changes in the balance sheet, income statement, and all the rights and interests pattern and notes, "the company's accounting principles no. 31 - cash flow statement explanation contains the company structure and notes of the cash flow statement, the company's accounting principles # 33 - merger financial statements" explanation contains the report structure and notes for mergers. This arrangement is helpful to improve the status of the financial statements of the company, due to the financial statements are summarized reflect company accounting principle, after all, the accounting information, accounting information users first through financial statements to understand the company's financial situation, operating results and cash flow situation, in order to make a resolution plan. So rules and the concept of the principle of financial statement is also common.

　　三、會(huì)計(jì)門類和首要賬務(wù)處理會(huì)計(jì)門類和首要賬務(wù)處理涵蓋了各類公司的各種買賣或事項(xiàng)，是以會(huì)計(jì)原則中承認(rèn)、計(jì)量原則及其解說為根據(jù)所作的規(guī)則，其間對涉及商業(yè)銀行、保險(xiǎn)公司和證券公司的專用門類作了特別注明。會(huì)計(jì)門類和首要賬務(wù)處理規(guī)則了會(huì)計(jì)的承認(rèn)、計(jì)量、記載和陳述中記載的規(guī)則。這部分規(guī)則賦予公司一定的靈活性，即在不違背原則及其解說的前提下，公司可根據(jù)實(shí)際需要設(shè)置會(huì)計(jì)門類及明細(xì)門類。

　　Three, accounting and accounting treatment is the primary accounting accounting category and primary covers all kinds of company of all kinds of business or matters, is admitted in the accounting principle, measuring principle and its explanation based on the rules, during which the commercial Banks, insurance companies and securities companies referred to in the special category were noted. Category and chief accounting rules of the accounting recognition, measurement, record and recorded in the statement of the rules. Rules of this part to give the company a degree of flexibility, that is, under the premise of without violating the principle and the explanation, the company can according to the actual needs, set up accounting categories and detail category.

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