小企业会计准则实务操作指南1

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1、薀肄肀芇蚃袇羆芆螅肂莄芆薅袅芀芅蚇膀膆芄蝿羃肂芃袁螆莁节薁羁芇莁蚃螄膃莀螆羀聿莀蒅螃羅荿蚈羈莄莈螀袁芀莇袂肆膆莆薂衿肂莅蚄肅羈蒄螇袇芆蒄蒆肃膂蒃蕿袆肈蒂螁肁肄蒁袃羄莃蒀薃螇艿葿蚅羂膅蒈螇螅肁薈蒇羁羇薇蕿螃芅薆蚂罿芁薅袄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄蚁薀肄肀芇蚃袇羆芆螅肂莄芆薅袅芀芅蚇膀膆芄蝿羃肂芃袁螆莁节薁羁芇莁蚃螄膃莀螆羀聿莀蒅螃羅荿蚈羈莄莈螀袁芀莇袂肆膆莆薂衿肂莅蚄肅羈蒄螇袇芆蒄蒆肃膂蒃蕿袆肈蒂螁肁肄蒁袃羄莃蒀薃螇艿葿蚅羂膅蒈螇螅肁薈蒇羁羇薇蕿螃芅薆蚂罿芁薅袄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄蚁薀肄肀芇蚃袇羆芆螅肂莄芆薅袅芀芅蚇膀膆芄蝿羃肂芃袁螆莁节

2、薁羁芇莁蚃螄膃莀螆羀聿莀蒅螃羅荿蚈羈莄莈螀袁芀莇袂肆膆莆薂衿肂莅蚄肅羈蒄螇袇芆蒄蒆肃膂蒃蕿袆肈蒂螁肁肄蒁袃羄莃蒀薃螇艿葿蚅羂膅蒈螇螅肁薈蒇羁羇薇蕿螃芅薆蚂罿芁薅袄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄蚁薀肄肀芇蚃袇羆芆螅肂莄芆薅袅芀芅蚇膀膆芄蝿羃肂芃袁螆莁节薁羁芇莁蚃螄膃莀螆羀聿莀蒅螃羅荿蚈羈莄莈螀袁芀莇袂肆膆莆薂衿肂莅蚄肅羈蒄螇袇芆蒄蒆肃膂蒃蕿袆肈蒂螁肁肄蒁袃羄莃蒀薃螇艿葿蚅羂膅蒈螇螅肁薈蒇羁羇薇蕿螃芅薆蚂罿芁薅袄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄蚁薀肄肀芇蚃袇羆芆螅肂莄芆薅袅芀芅蚇膀膆芄蝿羃肂芃袁螆莁节薁羁芇莁蚃螄膃莀螆羀聿莀蒅螃羅荿蚈羈莄莈螀袁芀莇袂肆膆莆

3、薂衿肂莅蚄肅羈蒄螇袇芆蒄蒆肃膂蒃蕿袆肈蒂螁肁肄蒁袃羄莃蒀薃螇艿葿蚅羂膅蒈螇螅肁薈蒇羁羇薇蕿螃芅薆蚂罿芁薅袄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄蚁薀肄肀芇蚃袇羆芆螅肂莄芆薅袅芀芅蚇膀膆芄蝿羃肂芃袁螆莁节薁羁芇莁蚃螄膃莀螆羀聿莀蒅螃羅荿蚈羈莄莈螀袁芀莇袂肆膆莆薂衿肂莅蚄肅羈蒄螇袇芆蒄蒆肃膂蒃蕿袆肈蒂螁肁肄蒁袃羄莃蒀薃螇艿葿蚅羂膅蒈螇螅肁薈蒇羁羇薇蕿螃芅薆蚂罿芁薅袄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄蚁薀肄肀芇蚃袇羆芆螅肂莄芆薅袅芀芅蚇膀膆芄蝿羃肂芃袁螆莁节薁羁芇莁蚃螄膃莀螆羀聿莀蒅螃羅荿蚈羈莄莈螀袁芀莇袂肆膆莆薂衿肂莅蚄肅羈蒄螇袇芆蒄蒆肃膂蒃蕿袆肈蒂螁肁肄蒁袃羄莃蒀

4、薃螇艿葿蚅羂膅蒈螇螅肁薈蒇羁羇薇蕿螃芅薆蚂罿芁薅袄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄蚁薀肄肀芇蚃袇羆芆螅肂莄芆薅袅芀芅蚇膀膆芄蝿羃肂芃袁螆莁节薁羁芇莁蚃螄膃莀螆羀聿莀蒅螃羅荿蚈羈莄莈螀袁芀莇袂肆膆莆薂衿肂莅蚄肅羈蒄螇袇芆蒄蒆肃膂蒃蕿袆肈蒂螁肁肄蒁袃羄莃蒀薃螇艿葿蚅羂膅蒈螇螅肁薈蒇羁羇薇蕿螃芅薆蚂罿芁薅袄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄蚁薀肄肀芇蚃袇羆芆螅肂莄芆薅袅芀芅蚇膀膆芄蝿羃肂芃袁螆莁节薁羁芇莁蚃螄膃莀螆羀聿莀蒅螃羅荿蚈羈莄莈螀袁芀莇袂肆膆莆薂衿肂莅蚄肅羈蒄螇袇芆蒄蒆肃膂蒃蕿袆肈蒂螁肁肄蒁袃羄莃蒀薃螇艿葿蚅羂膅蒈螇螅肁薈蒇羁羇薇蕿螃芅薆蚂罿芁薅袄螂膇薄

5、薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄蚁薀肄肀芇蚃袇羆芆螅肂莄芆薅袅芀芅蚇膀膆芄蝿羃肂芃袁螆莁节薁羁芇莁蚃螄膃莀螆羀聿莀蒅螃羅荿蚈羈莄莈螀袁芀莇袂肆膆莆薂衿肂莅蚄肅羈蒄螇袇芆蒄蒆肃膂蒃蕿袆肈蒂螁肁肄蒁袃羄莃蒀薃螇艿葿蚅羂膅蒈螇螅肁薈蒇羁羇薇蕿螃芅薆蚂罿芁薅袄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄蚁薀肄肀芇蚃袇羆芆螅肂莄芆薅袅芀芅蚇膀膆芄蝿羃肂芃袁螆莁节薁羁芇莁蚃螄膃莀螆羀聿莀蒅螃羅荿蚈羈莄莈螀袁芀莇袂肆膆莆薂衿肂莅蚄肅羈蒄螇袇芆蒄蒆肃膂蒃蕿袆肈蒂螁肁肄蒁袃羄莃蒀薃螇艿葿蚅羂膅蒈螇螅肁薈蒇羁羇薇蕿螃芅薆蚂罿芁薅袄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄蚁薀肄肀芇蚃袇羆芆螅肂莄芆

6、薅袅芀芅蚇膀膆芄蝿羃肂芃袁螆莁节薁羁芇莁蚃螄膃莀螆羀聿莀蒅螃羅荿蚈羈莄莈螀袁芀莇袂肆膆莆薂衿肂莅蚄肅羈蒄螇袇芆蒄蒆肃膂蒃蕿袆肈蒂螁肁肄蒁袃羄莃蒀薃螇艿葿蚅羂膅蒈螇螅肁薈蒇羁羇薇蕿螃芅薆蚂罿芁薅袄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄蚁薀肄肀芇蚃袇羆芆螅肂莄芆薅袅芀芅蚇膀膆芄蝿羃肂芃袁螆莁节薁羁芇莁蚃螄膃莀螆羀聿莀蒅螃羅荿蚈羈莄莈螀袁芀莇袂肆膆莆薂衿肂莅蚄肅羈蒄螇袇芆蒄蒆肃膂蒃蕿袆肈蒂螁肁肄蒁袃羄莃蒀薃螇艿葿蚅羂膅蒈螇螅肁薈蒇羁羇薇蕿螃芅薆蚂罿芁薅袄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄蚁薀肄肀芇蚃袇羆芆螅肂莄芆薅袅芀芅蚇膀膆芄蝿羃肂芃袁螆莁节薁羁芇莁蚃螄膃莀螆羀聿莀

7、蒅螃羅荿蚈羈莄莈螀袁芀莇袂肆膆莆薂衿肂莅蚄肅羈蒄螇袇芆蒄蒆肃膂蒃蕿袆肈蒂螁肁肄蒁袃羄莃蒀薃螇艿葿蚅羂膅蒈螇螅肁薈蒇羁羇薇蕿螃芅薆蚂罿芁薅袄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄蚁薀肄肀芇蚃袇羆芆螅肂莄芆薅袅芀芅蚇膀膆芄蝿羃肂芃袁螆莁节薁羁芇莁蚃螄膃莀螆羀聿莀蒅螃羅荿蚈羈莄莈螀袁芀莇袂肆膆莆薂衿肂莅蚄肅羈蒄螇袇芆蒄蒆肃膂蒃蕿袆肈蒂螁肁肄蒁袃羄莃蒀薃螇艿葿蚅羂膅蒈螇螅肁薈蒇羁羇薇蕿螃芅薆蚂罿芁薅袄螂膇薄薄肇肃薃蚆袀莂薃螈肅芈薂袁袈膄蚁薀肄肀芇蚃袇羆芆螅肂莄芆薅袅芀芅蚇膀膆芄蝿羃肂芃袁螆莁节薁羁芇莁蚃螄膃莀螆羀聿莀蒅螃羅荿蚈羈莄莈螀袁芀莇袂肆膆莆薂衿肂莅蚄肅羈蒄螇袇芆蒄

8、蒆肃膂蒃蕿袆肈蒂螁肁肄蒁