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会计原则使用攻略由两部分构成
Accounting principles used strategy consists of two parts
为了便于阅览者非常好地了解《公司会计原则使用攻略(征求意见稿)》，协助咱们完善原则使用攻略，现就有关疑问作如下阐明： 济南代办公司注册
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、使用攻略的构成 公司会计原则使用攻略由两部分构成，第一部分为会计原则解说，第二部分为会计门类和首要账务处理。公司会计原则解说首要对32 项详细原则中的重点、难点和要害点作出解说性规则;《公司会计原则第15 号——缔造合同》、《公司会计原则第25 号——原保险合同》、《公司会计原则第26号——再保险合同》、《公司会计原则第29 号——资产负债表日后事项》、《公司会计原则第32 号——中期财务陈述》和《公司会计原则第36 号——关联方发表》等6 项详细原则未作出解说。
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.
会计门类和首要账务处理，首要根据详细原则中涉及承认和计量的请求，规则了162 个会计门类及其首要账务处理，根本涵盖了一切公司的各类买卖或事项。 会计原则使用攻略作为公司会计原则体系的首要构成部分，将在广泛征求意见的基础上再做完善，力求赶快定稿，报财政部领导审定，终究将以财政部文件方式正式发布。
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、公司会计原则解说在32 项原则解说中，《公司会计原则第30 号——财务报表列报》解说包含了资产负债表、利润表和一切者权益变动表格局及其附注，《公司会计原则第31 号——现金流量表》解说包含了公司现金流量表格局及其附注，《公司会计原则第33 号——兼并财务报表》解说包含了公司兼并报表格局及其附注。这么安排有助于提高公司财务报表的地位，由于财务报表是归纳反映公司施行会计原则形成的终究会计信息，会计信息使用者首要经过财务报表了解公司的财务状况、运营效果和现金流量状况，以便做出决议计划。这么规则与世界财务陈述原则的理念也是共同的。
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、会计门类和首要账务处理会计门类和首要账务处理涵盖了各类公司的各种买卖或事项，是以会计原则中承认、计量原则及其解说为根据所作的规则，其间对涉及商业银行、保险公司和证券公司的专用门类作了特别注明。会计门类和首要账务处理规则了会计的承认、计量、记载和陈述中记载的规则。这部分规则赋予公司一定的灵活性，即在不违背原则及其解说的前提下，公司可根据实际需要设置会计门类及明细门类。
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.