資產(chǎn)減值會(huì)計(jì)研究論文

1、薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆

2、裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀

3、蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄

4、衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻

5、螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆

6、薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀

7、螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄

8、蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈

9、袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃

10、螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕

11、薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄

12、螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈

13、蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂

14、袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇

15、螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁

16、薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅

17、螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂

18、蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆

19、袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁

20、蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅

21、薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薆薂膂膄莈袀膁芇薄螆膀荿莇螞腿腿薂蚈螆芁蒅薄螅莃蟻袃螄肅蒃蝿螃膅蠆蚅螂羋蒂薁袁莀芄衿袁肀蒀螅袀節(jié)芃螁衿莄薈蚇袈肄莁薃袇膆薆袂袆羋荿螈裊莁薅蚄羅肀莈薀羄膃薃蒆羃蒞莆裊羂肅蟻螁羈膇蒄蚇羀艿蝕薃罿莂蒂袁罿肁芅螇肈膄蒁蚃肇芆芄蕿肆羆葿薅肅膈莂襖肄芀薇螀肅莂莀蚆肅肂薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆

22、螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀

23、薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇

24、袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂

25、蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆

26、蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀

27、螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄

28、薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿

29、螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆

30、螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀

31、蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄

32、螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈

33、薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃

34、螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇

35、螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁

36、袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈

37、蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂

38、薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆

39、螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁

40、蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞

41、袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿

42、蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆

43、蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁

44、螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅

45、薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂芀薇袀螁肀莀螆螀膂蚆螞蝿芄蒈薈螈莇芁袆螇肆蕆螂袆腿艿蚈袆芁蒅薄裊羈羋蒀襖膃蒃衿袃芅莆螅袂莇薂蟻袁肇莄薇袀腿薀蒃羀節(jié)莃螁罿羈薈蚇羈肄莁蚃羇芆蚆蕿羆莈葿

46、袈羅肈節(jié)螄羄膀蕆蝕羄芃芀薆肅羂蒆蒂肂肅艿螀肁膇蒄螆肀荿芇螞聿聿薂薈聿膁蒞袇肈芃薁螃肇莆莃蠆膆肅蕿薅螂膈莂蒁螂 資產(chǎn)減值會(huì)計(jì)研究論文 目 錄摘 要 ······································

47、;··················································

48、;·········································· i abstract ······

49、;··················································

50、;··················································

51、;························ ii 前 言 ························

52、83;·················································

53、83;·················································

54、83;·· iii 一、緒 論 ·············································

55、3;·················································

56、3;························· 1（一）研究背景 ·······················

57、··················································

58、···································· 1 （二）研究目的和意義 ···········

59、3;·················································

60、3;··································· 11、研究目的 ·············&

61、#183;·················································&

62、#183;··········································· 1 2、研究意義 ····

63、83;·················································

64、83;·················································

65、83;·· 1 （三）國(guó)內(nèi)外研究現(xiàn)狀 ·············································&

66、#183;·················································&

67、#183;· 21、國(guó)外研究現(xiàn)狀 ··············································&#

68、183;·················································&#

69、183;·· 2 2、國(guó)內(nèi)研究現(xiàn)狀 ·············································&#

70、183;·················································&#

71、183;··· 2 （四）研究?jī)?nèi)容和方法 ············································

72、··················································

73、··· 31、研究?jī)?nèi)容 ·············································

74、83;·················································

75、83;··········· 3 2、研究方法 ·····································

76、;··················································

77、;···················· 3二、資產(chǎn)減值會(huì)計(jì)概述 ···························

78、3;·················································

79、3;··························· 4（一）資產(chǎn)減值會(huì)計(jì)相關(guān)概念 ····················

80、··················································

81、··············· 41、資產(chǎn)減值的涵義 ·································

82、··················································

83、············ 4 2、資產(chǎn)減值會(huì)計(jì)的涵義 ···································

84、83;·················································

85、83;· 4 （二）資產(chǎn)減值會(huì)計(jì)的理論基礎(chǔ) ·············································

86、83;··································· 41、資產(chǎn)減值會(huì)計(jì)符合資產(chǎn)計(jì)量理論 ···········&#

87、183;·················································&#

88、183;····· 4 2、資產(chǎn)減值會(huì)計(jì)符合資產(chǎn)謹(jǐn)慎性原則 ·········································

89、;······················ 5 3、資產(chǎn)減值會(huì)計(jì)符合相關(guān)性和可靠性原則 ························

90、······························· 6三、資產(chǎn)減值會(huì)計(jì)的確認(rèn)及存在的問題 ···············

91、3;·················································

92、3;··········· 7（一）資產(chǎn)減值會(huì)計(jì)的確認(rèn) ····································&

93、#183;·················································&

94、#183;·· 71、資產(chǎn)減值會(huì)計(jì)的確認(rèn)時(shí)間 ············································

95、83;·································· 7 2、資產(chǎn)減值會(huì)計(jì)的確認(rèn)標(biāo)準(zhǔn) ············

96、3;·················································

97、3;················ 7 3、資產(chǎn)減值會(huì)計(jì)的確認(rèn)基礎(chǔ) ·······························

98、;················································ 8 （二）資產(chǎn)減值會(huì)

99、計(jì)的確認(rèn)存在的問題 ················································&#

100、183;···················· 81、資產(chǎn)減值損失的判斷有難度 ··························

101、83;················································ 8 2、資產(chǎn)減值

102、損失禁止轉(zhuǎn)回存在不合理性 ················································

103、;··········· 9四、資產(chǎn)減值會(huì)計(jì)的計(jì)量及存在的問題 ···································

104、83;······································· 10（一）資產(chǎn)減值會(huì)計(jì)的計(jì)量 ········

105、;··················································

106、;····························· 101、資產(chǎn)減值的計(jì)量屬性 ··················&#

107、183;·················································&#

108、183;················ 10 2、資產(chǎn)減值計(jì)量方法的選擇 ······························&#

109、183;·············································· 11 （二）資產(chǎn)減值會(huì)計(jì)的計(jì)量存在的問

110、題 ·················································

111、3;················· 111、資產(chǎn)組的劃分缺乏明確標(biāo)準(zhǔn) ·····························

112、3;··········································· 11 2、可收回金額的計(jì)量有難度 ···

113、3;·················································

114、3;······················· 11五、資產(chǎn)減值會(huì)計(jì)的信息披露及存在的問題 ·······················

115、;············································ 12（一）資產(chǎn)減值會(huì)計(jì)的信息披露 ···

116、;··················································

117、;·························· 121、資產(chǎn)減值信息的披露內(nèi)容 ·····················

118、··················································

119、······ 12 2、資產(chǎn)減值信息的披露方式 ·········································

120、···································· 12 （二）資產(chǎn)減值會(huì)計(jì)的信息披露存在的問題 ··········

121、················································· 121、重

122、要的資產(chǎn)減值情況未能充分披露 ···············································

123、83;············· 12-i- 2、缺乏對(duì)盈余管理影響的披露要求 ································

124、83;································ 12六、資產(chǎn)減值會(huì)計(jì)的改進(jìn)建議 ··············

125、3;·················································

126、3;·························· 14（一）促進(jìn)相關(guān)的政策法規(guī)的建設(shè) ····················

127、83;·················································

128、83;···· 14（二）完善信息價(jià)格市場(chǎng)體系 ··········································

129、3;········································ 141、完善信息市場(chǎng) ·······

130、3;·················································

131、3;······································· 142、完善市場(chǎng)價(jià)格機(jī)制 ········&#

132、183;·················································&#

133、183;······························ 14（三）完善公司的治理機(jī)構(gòu) ················

134、3;·················································

135、3;···················· 15（四）提高會(huì)計(jì)人員的職業(yè)道德和素質(zhì) ··························&

136、#183;········································ 151、提高會(huì)計(jì)人員業(yè)務(wù)水平 ······

137、83;·········································································· 152、加強(qiáng)會(huì)計(jì)人員職