新會(huì)計(jì)準(zhǔn)則下的會(huì)計(jì)陷阱點(diǎn)（Under the new accounting standards accounting trap point）

1、新會(huì)計(jì)準(zhǔn)則下的會(huì)計(jì)陷阱點(diǎn)（Under the new accounting standards accounting trap point）Under the new accounting standards accounting trap pointThe first lecture: inventory1.1 inventory measurement methods1.2 goods issued1.3 construction contract inventory1.4 inventory impairment provision and reversalSecond: long te

2、rm equity investment2.1 long-term equity investment, trading financial assets and financial assets available for sale2.2 the initial cost of the long-term equity investment: fair value2.3 the initial cost of the long-term equity investment: the merger of enterprises2.4 long-term equity investment fo

3、llow-up measurement methods: cost method and equity method and conversion2.5 authentic equity method and variation of the equity methodChapter 3: investment real estate3.1 inventory, real estate investment, fixed assets3.2 of the cost model and fair value modelFourth: fixed assets4.1 disposal feeThe

4、 4.2 method of depreciation of fixed assets4.3 fixed assets: capital gains or subsequent expenses ofFifth: biological assetsSixth: intangible assets6.1 in the research of assets6.2 goodwill6.3 land use rights6.4 R & D spending or capital costs6.5 amortization methodSeventh: the exchange of non monet

5、ary assetsEighth: impairment of assets8.1 of the recoverable amount, use value, fair value, market value8.2 of the asset group combination8.3 of the assets of the headquarter8.4 goodwillNinth: staff salaries9.1 pension9.2 annuity9.3 R & D personnel staff salary9.4 termination benefits9.5 equity ince

6、ntiveAbout tenth of enterprise annuity fundEleventh: the stock payment11.1 do not confirm11.2 less confirmation11.3 chaos amortizationAbout twelfth of debt restructuringThirteenth contingencies13.1 of estimated liabilities13.2 expected assetsAbout fourteenth of income14.1 sales of goods and services

7、, transfer the right to use assets, construction contract14.2 the percentage of completion method14.3 early or delayed recognition of revenue14.4 fictitious or conceals income14.5 dollars or less than accrued income14.6 regular income and non income often confused14.7 concealing related incomeFiftee

8、nth construction contract15.1 contract revenue15.2 results cannot be a reliable estimate of the revenue recognition15.3 construction contract inventoryAbout sixteenth government subsidy16.1 income or assets16.2 preferential taxSeventeenth: borrowing costs17.1 capital or income17.2 suspended capital1

9、7.3 stop capitalization17.4 capital17.5 the balance of exchange capitalEighteenth: income taxThe calculation of 18.1 temporary differences18.2 deferred income tax assets accrued backNineteenth: foreign currency translation19.1 functional currency19.2 monetary items and non monetary itemsThe differen

10、ce between the 19.3 and the translation of foreign currency statementsTwentieth: Enterprise Merger20.1 the pooling of interests method and purchase method20.1 the pooling of interests method under accounting manipulation20.2 under the purchase method of accounting manipulation20.3 counter purchase20

11、.4 equity transactionTwenty-first: lease21.1 financing lease and operating lease21.2 unrecognized financing charges21.3 unrealized financing income21.4 customer service and leaseback21.5 sales type leaseTwenty-second: Financial Instruments Recognition and measurement22.1 basic financial instruments

12、and derivatives22.2 classification of financial assets22.3 other financial liabilities22.4 fair valueAmortized cost 22.522.6 embedded derivatives22.7 financial assets impairmentTwenty-third: the transfer of financial assets23.1 Asset SecuritizationTwenty-fourth: Hedging24.1 the use of hedging accoun

13、ting conditions24.2 sets of security classificationTwenty-fifth: the original insurance contractTwenty-sixth: reinsurance contractTwenty-seventh: oil and gas exploitationTwenty-eighth: changes in accounting policies and accounting estimates and the error correction28.1 changes in accounting policies

14、28.2 previous errors28.3 changes in accounting estimatesTwenty-ninth: events after the balance sheet date29.1 subsequent events and non events after periodTwenty-nine2 adjusting events and non adjusting eventsThirtieth: financial statements30.1 balance sheetTable 30.2 profit30.3 cash flow statementS

15、tatement of changes in owners equity 30.430.5 noteThirty-first: cash flow statement31.1 cash and cash equivalents31.2 direct method and indirect method31.3 operating cash flow31.4 investment cash flow31.5 to raise the cash flow31.6 free cash flow: free cash flow of the company and the rights of free

16、domThirty-second: Interim Financial Report32.1 independent view or integral viewThirty-third: consolidated financial statements33.1 separate financial statements and the parent company financial statements and reports.33.2 consolidated offset33.3 consolidated statements33, the 4 companies consolidat

17、ed under the same control and non merger of enterprises under the same control statements33.5 the scope of consolidation and changeThirty-fourth: earnings per share34.1 basic earnings per share and diluted earnings per shareThirty-fifth: Segment Report35.1 confusion segment operating results and cash flow, financial conditionThirty-sixth Related Party Disclosures36.1 substanceoverform36.2 hide related party36.3 concealing related transactions36.4 unfair related transactionsThirty-sev