企业会计制度.htm

一套非常发好的财务管理软件,想从事此方面开发的可以借签

            <table width="540" border="0" cellspacing="0" cellpadding="0" class="zt1">
              <tr> 
                <td>&nbsp;</td>
              </tr>
              <tr> 
                <td height="3" font-family: "宋体"; font-size: 12px; line-height: 150%; color: #000000>

<div class=Section1 style='layout-grid:15.6pt'>

<p align=center style='text-align:center'><b><span style='font-size:10.5pt;
mso-bidi-font-size:12.0pt'>关于印发《企业会计制度》的通知<span lang=EN-US><o:p></o:p></span></span></b></p>

<p align=center style='text-align:center'><span style='font-size:9.0pt;
mso-bidi-font-size:12.0pt'>财会［<span lang=EN-US>2000］25号<o:p></o:p></span></span></p>

<p><span style='font-size:9.0pt;mso-bidi-font-size:10.0pt;color:#333333'>国务院有关部委，各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵团：
</span><span lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:12.0pt'><o:p></o:p></span></p>

<p><span style='font-size:9.0pt;mso-bidi-font-size:10.0pt'>　　为了贯彻执行《中华人民共和国会计法》和《企业财务会计报告条例》，规范企业的会计核算工作，提高会计信息质量，我们制定了《企业会计制度》，现印发给你们，于<span
lang=EN-US>2001年1月1日起暂在股份公司范围内执行。 执行 《企业会计制度》后，《股份有限公司会计制度－－会计科目和会计报表》同时止。执行中有何问题，请及时函告我部。<br>
<br>
　　附件：1.企业会计制度 <br>
　　　　　2.企业会计制度－－会计科目和会计报表</span></span><span lang=EN-US style='font-size:9.0pt;
mso-bidi-font-size:12.0pt'><o:p></o:p></span></p>

<p class=MsoNormal style='text-indent:261.0pt;mso-char-indent-count:29.0;
mso-char-indent-size:9.0pt'><span style='font-size:9.0pt;mso-bidi-font-size:
10.0pt;font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>二○○○年十二月二十九日</span><span lang=EN-US style='font-size:10.0pt'><o:p></o:p></span></p>

<p class=MsoNormal style='text-indent:142.85pt;mso-char-indent-count:13.82;
mso-char-indent-size:10.3pt'><b><span lang=EN-US><![if !supportEmptyParas]>&nbsp;<![endif]><o:p></o:p></span></b></p>

<p class=MsoNormal align=center style='text-align:center'><b><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>企</span> </b><b><span style='font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>业</span> </b><b><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>会</span> </b><b><span style='font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>计</span> </b><b><span
style='font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>制</span> </b><b><span style='font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>度</span><span
lang=EN-US><o:p></o:p></span></b></p>

<p class=MsoNormal><b><span lang=EN-US><![if !supportEmptyParas]>&nbsp;<![endif]><o:p></o:p></span></b></p>

<p class=MsoNormal align=center style='text-align:center'><b><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>目</span></b><b><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> </span></b><b><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>录</span></b><b><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:12.0pt'><o:p></o:p></span></b></p>

<p class=MsoNormal align=center style='text-align:center'><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>第一章</span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> </span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>总则</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> <br>
</span><span style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;
mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>第二章</span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> </span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>资产</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> <br>
</span><span style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;
mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>第三章</span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> </span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>负债</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> <br>
</span><span style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;
mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>第四章</span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> </span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>所有者权益</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> <br>
</span><span style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;
mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>第五章</span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> </span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>收入</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> <br>
</span><span style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;
mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>第六章</span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> </span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>成本和费用</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> <br>
</span><span style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;
mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>第七章</span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> </span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>利润及利润分配</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> <br>
</span><span style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;
mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>第八章</span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> </span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>非货币性交易</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> <br>
</span><span style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;
mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>第九章</span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> </span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>外币业务</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> <br>
</span><span style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;
mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>第十章</span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> </span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>会计调整</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> <br>
</span><span style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;
mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>第十一章</span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> </span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>或有事项</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> <br>
</span><span style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;
mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>第十二章</span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> </span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>关联方关系及其交易</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> <br>
</span><span style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;
mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>第十三章</span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> </span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>财务会计报告</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> <br>
</span><span style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;
mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>第十四章</span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt'> </span><span
style='font-size:9.0pt;mso-bidi-font-size:10.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>附则</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:10.0pt'><o:p></o:p></span></p>