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簡(jiǎn)述我國(guó)現(xiàn)行會(huì)計(jì)準(zhǔn)則的基本結(jié)構(gòu)
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你好!我國(guó)現(xiàn)行會(huì)計(jì)準(zhǔn)則的體系結(jié)構(gòu)包括基本準(zhǔn)則、會(huì)計(jì)要素和會(huì)計(jì)科目等三個(gè)層次?;緶?zhǔn)則包括了會(huì)計(jì)基本假設(shè)、會(huì)計(jì)處理方法等,為制定和解釋會(huì)計(jì)政策提供了指導(dǎo)。會(huì)計(jì)要素包括了資產(chǎn)、負(fù)債、所有者權(quán)益、收入和費(fèi)用等,涵蓋了公司會(huì)計(jì)報(bào)表中的全部數(shù)據(jù)內(nèi)容。會(huì)計(jì)科目則是具體的會(huì)計(jì)核算項(xiàng)目,用于具體記錄和統(tǒng)計(jì)會(huì)計(jì)數(shù)據(jù)
2024 03/08 09:03
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2024 03/08 09:08
財(cái)務(wù)報(bào)表的合并范圍
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2024 03/08 09:10
合并報(bào)表的范圍:
母公司直接擁有被投資企業(yè)半數(shù)以上股份;
母公司間接擁有或控制被投資企業(yè)半數(shù)以上股份;
母公司直接和間接方式合計(jì)擁有或控制被投資企業(yè)半數(shù)以上股份。
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