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

12.0pt'> </span><span style='font-size:9.0pt;mso-bidi-font-size:12.0pt;
font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>长期债权投资应当按照以下原则核算：</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:18.0pt;mso-char-indent-count:2.0;
mso-char-indent-size:9.0pt'><span lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:
12.0pt'>(</span><span style='font-size:9.0pt;mso-bidi-font-size:12.0pt;
font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>一</span><span lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:
12.0pt'>)</span><span style='font-size:9.0pt;mso-bidi-font-size:12.0pt;
font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>长期债权投资在取得时，应按取得时的实际成本作为初始投资成本。初始投资成本按以下方法</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='margin-left:.05pt'><span style='font-size:9.0pt;
mso-bidi-font-size:12.0pt;font-family:宋体;mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman"'>确定：</span><span lang=EN-US
style='font-size:9.0pt;mso-bidi-font-size:12.0pt'><br>
1</span><span style='font-size:9.0pt;mso-bidi-font-size:12.0pt;font-family:
宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>、以现金购入的长期债权投资，按实际支付的全部价款</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:12.0pt'>(</span><span
style='font-size:9.0pt;mso-bidi-font-size:12.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>包括税金、手续费等相关费用</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:12.0pt'>)</span><span
style='font-size:9.0pt;mso-bidi-font-size:12.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>减去已到付息期但尚未领取的债权利息，作为初始投资成本。如果所支付的税金、手续费等相关费用金额较小，可以直接计入当期财务费用，不计入初始投资成本。</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:12.0pt'><br>
2</span><span style='font-size:9.0pt;mso-bidi-font-size:12.0pt;font-family:
宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>、企业接受的债务人以非现金资产抵偿债务方式取得的长期债权投资，或以应收债权换入长期债权投资的，应按应收债权的账面价值，加上应支付的相关税费，作为初始投资成本。涉及补价的，应按以下规定确定换入长期债权投资的初始投资成本：</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:12.0pt'><br>
<span style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp; </span>(1)</span><span
style='font-size:9.0pt;mso-bidi-font-size:12.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>收到补价的，按应收债权的账面价值减去补价，加上应支付的相关税费，作为初始投资成本；</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:12.0pt'><br>
<span style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp; </span>(2)</span><span
style='font-size:9.0pt;mso-bidi-font-size:12.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>支付补价的，按应收债权的账面价值加上支付的补价和应支付的相关税费，作为初始投资成本。</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:18.0pt;mso-char-indent-count:2.0;
mso-char-indent-size:9.0pt'><span lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:
12.0pt'>3</span><span style='font-size:9.0pt;mso-bidi-font-size:12.0pt;
font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>、以非货币性交易换入的长期债权投资，按换出资产的账面价值加上应支付的相关税费，作为初始投资成本。涉及补价的，应按以下规定确定换入长期债权投资的初始投资成本：</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:12.0pt'><br>
<span style="mso-spacerun: yes">&nbsp;&nbsp; </span><span style="mso-spacerun:
yes">&nbsp;</span>(1)</span><span style='font-size:9.0pt;mso-bidi-font-size:
12.0pt;font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>收到补价的，按换出资产的账面价值加上应确认的收益和应支付的相关税费减去补价后的余额，作为初始投资成本；</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='margin-left:-1.7gd;text-indent:-17.8pt;mso-char-indent-count:
-1.98;mso-char-indent-size:8.95pt'><span lang=EN-US style='font-size:9.0pt;
mso-bidi-font-size:12.0pt'><span style="mso-spacerun: yes">&nbsp; </span><span
style="mso-spacerun: yes">&nbsp;</span><span style="mso-spacerun:
yes">&nbsp;</span><span style="mso-spacerun:
yes">&nbsp;&nbsp;&nbsp;&nbsp;</span>(2)</span><span style='font-size:9.0pt;
mso-bidi-font-size:12.0pt;font-family:宋体;mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman"'>支付补价的，按换出资产的账面价值加上应支付的相关税费和补价，作为初始投资成本。</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:12.0pt'><br>
(</span><span style='font-size:9.0pt;mso-bidi-font-size:12.0pt;font-family:
宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:"Times New Roman"'>二</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:12.0pt'>)</span><span
style='font-size:9.0pt;mso-bidi-font-size:12.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>长期债权投资应当按照票面价值与票面利率按期计算确认利息收入。</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:12.0pt'><br>
<span style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp; </span></span><span
style='font-size:9.0pt;mso-bidi-font-size:12.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>长期债券投资的初始投资成本减去已到付息期但尚未领取的债券利息、未到期债券利息和计入初始投资成本的相关税费，与债券面值之间的差额，作为债券溢价或折价；债券的溢价或折价在债券存续期间内于确认相关债券利息收入时摊销。摊销方法可以采用直线法，也可以采用实际利率法。</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:12.0pt'><br>
<span style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp; </span>(</span><span
style='font-size:9.0pt;mso-bidi-font-size:12.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>三</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:12.0pt'>)</span><span
style='font-size:9.0pt;mso-bidi-font-size:12.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>持有可转换公司债券的企业，可转换公司债券在购买以及转换为股份之前，应按一般债券投资进行处理。当企业行使转换权利，将其持有的债券投资转换为股份时，应按其账面价值减去收到的现金后的余额，作为股权投资的初始投资成本。</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:12.0pt'><br>
<span style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp; </span>(</span><span
style='font-size:9.0pt;mso-bidi-font-size:12.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>四</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:12.0pt'>)</span><span
style='font-size:9.0pt;mso-bidi-font-size:12.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>处置长期债权投资时，按实际取得的价款与长期债权投资账面价值的差额，作为当期投资损益。</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:12.0pt'><br>
<span style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp; </span></span><span
style='font-size:9.0pt;mso-bidi-font-size:12.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>第二十四条</span><span
style='font-size:9.0pt;mso-bidi-font-size:12.0pt'> </span><span
style='font-size:9.0pt;mso-bidi-font-size:12.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>企业的长期投资应当在期末时按照其账面价值与可收回金额孰低计量，对可收回金额低于账面价值的差额，应当计提长期投资减值准备。</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:12.0pt'><br>
<span style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp; </span></span><span
style='font-size:9.0pt;mso-bidi-font-size:12.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>在资产负债表中，长期投资项目应当按照减去长期投资减值准备后的净额反映。</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:12.0pt'><br
style='mso-special-character:line-break'>
<![if !supportLineBreakNewLine]><br style='mso-special-character:line-break'>
<![endif]><o:p></o:p></span></p>

<p class=MsoNormal align=center style='margin-left:17.7pt;text-align:center;
text-indent:-17.7pt;mso-char-indent-count:-2.0;mso-char-indent-size:8.85pt'><b><span
style='font-size:9.0pt;mso-bidi-font-size:12.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>第三节</span></b><b><span
style='font-size:9.0pt;mso-bidi-font-size:12.0pt'> </span></b><b><span
style='font-size:9.0pt;mso-bidi-font-size:12.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>固定资产</span></b><b><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:12.0pt'><br
style='mso-special-character:line-break'>
<![if !supportLineBreakNewLine]><br style='mso-special-character:line-break'>
<![endif]><o:p></o:p></span></b></p>

<p class=MsoNormal style='text-indent:17.65pt;mso-char-indent-count:1.96;
mso-char-indent-size:9.0pt'><span style='font-size:9.0pt;mso-bidi-font-size:
12.0pt;font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>第二十五条</span><span style='font-size:9.0pt;mso-bidi-font-size:
12.0pt'> </span><span style='font-size:9.0pt;mso-bidi-font-size:12.0pt;
font-family:宋体;mso-ascii-font-family:"Times New Roman";mso-hansi-font-family:
"Times New Roman"'>固定资产，是指企业使用期限超过</span><span lang=EN-US style='font-size:
9.0pt;mso-bidi-font-size:12.0pt'>1</span><span style='font-size:9.0pt;
mso-bidi-font-size:12.0pt;font-family:宋体;mso-ascii-font-family:"Times New Roman";
mso-hansi-font-family:"Times New Roman"'>年的房屋、建筑物、机器、机械、运输工具以及其他与生产、经营有关的设备、器具、工具等。不属于生产经营主要设备的物品单位价值在</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:12.0pt'>2000</span><span
style='font-size:9.0pt;mso-bidi-font-size:12.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>元以上，并且使用年限超过</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:12.0pt'>2</span><span
style='font-size:9.0pt;mso-bidi-font-size:12.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>年的，也应当作为固定资产。</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-size:12.0pt'><br>
<span style="mso-spacerun: yes">&nbsp;&nbsp;&nbsp; </span></span><span
style='font-size:9.0pt;mso-bidi-font-size:12.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>第二十六条</span><span
style='font-size:9.0pt;mso-bidi-font-size:12.0pt'> </span><span
style='font-size:9.0pt;mso-bidi-font-size:12.0pt;font-family:宋体;mso-ascii-font-family:
"Times New Roman";mso-hansi-font-family:"Times New Roman"'>企业应当根据固定资产定义，结合本企业的具体情况，制定适合于本企业的固定资产目录、分类方法、每类或每项固定资产的折旧年限、折旧方法，作为进行固定资产核算的依据。</span><span
lang=EN-US style='font-size:9.0pt;mso-bidi-font-s