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2、ank 中文摘要1 HYPERLINK /KNS50/docdown/pubdownload.aspx?dk=U_WEEvREcwSlJHSldTTEYzVTMvTWpyRGtlT0dRdm9UeDRac01q_F_2009083818.nh_P_D_catalog&filerange=NpmZrEER54USH90UGpHTX5mMPRVYmdVc2oHcQtiU0BlRvMHV0J0U5lmc9E0ZxtGaYJkcyR0NvlDO3hDR2omYk9GT6pUNpRXajNmMDR2U4BDTZdEU&catalog=%e8%8b%b1%e6%96%87%e6%91%98%e8%a6%8

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4、b%a0%e7%bb%aa%e8%ae%ba_5-12 t _blank 第1章 緒論5-12 HYPERLINK /KNS50/docdown/pubdownload.aspx?dk=U_WEEvREcwSlJHSldTTEYzVTMvTWpyRGtlT0dRdm9UeDRac01q_F_2009083818.nh_P_D_catalog&filerange=NpmZrEER54USH90UGpHTX5mMPRVYmdVc2oHcQtiU0BlRvMHV0J0U5lmc9ATRzBzcYJkcyR0NvlDO3hDR2omYk9GT6pUNpRXajNmMDR2U4BDTZdEU&catal

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38、n/pubdownload.aspx?dk=U_WEEvREcwSlJHSldTTEYzVTMvTWpyRGtlT0dRdm9UeDRac01q_F_2009083818.nh_P_D_catalog&filerange=NpmZrEER54USH90UGpHTX5mMPRVYmdVc2oHcQtiU0BlRvMHV0J0U5lmc9AzRZ5GaYJkcyR0NvlDO3hDR2omYk9GT6pUNpRXajNmMDR2U4BDTZdEU&catalog=3.2.1%e6%98%af%e4%bc%9a%e8%ae%a1%e4%bf%a1%e6%81%af%e8%b4%a8%e9%87%8f

39、%e7%9a%84%e8%a6%81%e6%b1%82_19 t _blank 3.2.1 是會(huì)計(jì)信息質(zhì)量的要求19 HYPERLINK /KNS50/docdown/pubdownload.aspx?dk=U_WEEvREcwSlJHSldTTEYzVTMvTWpyRGtlT0dRdm9UeDRac01q_F_2009083818.nh_P_D_catalog&filerange=ZdEUNpmZrEER54USH90UGpHTX5mMPRVYmdVc2oHcQtiU0BlRvMHV0J0U5lmc=gTj1mVBxUQZ5GaYJkcyR0NvlDO3hDR2omYk9GT6pUNpRXa

40、jNmMDR2U4BDT&catalog=3.2.2%e6%98%af%e5%af%b9%e5%85%b6%e4%bb%96%e4%bc%9a%e8%ae%a1%e5%8e%9f%e5%88%99%e7%9a%84%e4%bf%ae%e6%ad%a3_19-20 t _blank 3.2.2 是對(duì)其他會(huì)計(jì)原則的修正19-20 HYPERLINK /KNS50/docdown/pubdownload.aspx?dk=U_WEEvREcwSlJHSldTTEYzVTMvTWpyRGtlT0dRdm9UeDRac01q_F_2009083818.nh_P_D_catalog&filerange=Zd

41、EUNpmZrEER54USH90UGpHTX5mMPRVYmdVc2oHcQtiU0BlRvMHV0J0U5lmc=Ab0QnW5ZjUGpEaYJkcyR0NvlDO3hDR2omYk9GT6pUNpRXajNmMDR2U4BDT&catalog=3.3%e5%ae%9e%e8%b4%a8%e9%87%8d%e4%ba%8e%e5%bd%a2%e5%bc%8f%e5%8e%9f%e5%88%99%e4%b8%8e%e5%85%b6%e4%bb%96%e4%bc%9a%e8%ae%a1%e5%8e%9f%e5%88%99%e7%9a%84%e5%85%b3%e7%b3%bb_20-23 t

42、_blank 3.3 實(shí)質(zhì)重于形式原則與其他會(huì)計(jì)原則的關(guān)系20-23 HYPERLINK /KNS50/docdown/pubdownload.aspx?dk=U_WEEvREcwSlJHSldTTEYzVTMvTWpyRGtlT0dRdm9UeDRac01q_F_2009083818.nh_P_D_catalog&filerange=Ip2RkNlTwlEewJmWHxUVMRGdGtUTalzbtxmZYNjaapUdtdFNox0cMZlWXdnU=wLxsyT6N2NGlTbUdFZXBFVrUkWCp1Z3l0TJRXRJlUawkHZNF2RFdGbDR1Y&catalog=3.3

43、.1%e4%b8%8e%e5%8f%af%e9%9d%a0%e6%80%a7%e5%8e%9f%e5%88%99_20-21 t _blank 3.3.1 與可靠性原則20-21 HYPERLINK /KNS50/docdown/pubdownload.aspx?dk=U_WEEvREcwSlJHSldTTEYzVTMvTWpyRGtlT0dRdm9UeDRac01q_F_2009083818.nh_P_D_catalog&filerange=kNlTwlEewJmWHxUVMRGdGtUTalzbtxmZYNjaapUdtdFNox0cMZlWXdnU9ATRHlTbUdFZXBFVrUkW

44、Cp1Z3l0TJRXRJlUawkHZNF2RFdGbDR1YIp2R&catalog=3.3.2%e4%b8%8e%e5%8f%af%e6%af%94%e6%80%a7%e5%8e%9f%e5%88%99_21 t _blank 3.3.2 與可比性原則21 HYPERLINK /KNS50/docdown/pubdownload.aspx?dk=U_WEEvREcwSlJHSldTTEYzVTMvTWpyRGtlT0dRdm9UeDRac01q_F_2009083818.nh_P_D_catalog&filerange=kNlTwlEewJmWHxUVMRGdGtUTalzbtxmZYN

45、jaapUdtdFNox0cMZlWXdnU9ATRHlTbUdFZXBFVrUkWCp1Z3l0TJRXRJlUawkHZNF2RFdGbDR1YIp2R&catalog=3.3.3%e4%b8%8e%e8%b0%a8%e6%85%8e%e6%80%a7%e5%8e%9f%e5%88%99_21 t _blank 3.3.3 與謹(jǐn)慎性原則21 HYPERLINK /KNS50/docdown/pubdownload.aspx?dk=U_WEEvREcwSlJHSldTTEYzVTMvTWpyRGtlT0dRdm9UeDRac01q_F_2009083818.nh_P_D_catalog&fi

46、lerange=kNlTwlEewJmWHxUVMRGdGtUTalzbtxmZYNjaapUdtdFNox0cMZlWXdnU9ATRHlTbUdFZXBFVrUkWCp1Z3l0TJRXRJlUawkHZNF2RFdGbDR1YIp2R&catalog=3.3.4%e4%b8%8e%e9%87%8d%e8%a6%81%e6%80%a7%e5%8e%9f%e5%88%99_21 t _blank 3.3.4 與重要性原則21 HYPERLINK /KNS50/docdown/pubdownload.aspx?dk=U_WEEvREcwSlJHSldTTEYzVTMvTWpyRGtlT0dRd

47、m9UeDRac01q_F_2009083818.nh_P_D_catalog&filerange=Ip2RkNlTwlEewJmWHxUVMRGdGtUTalzbtxmZYNjaapUdtdFNox0cMZlWXdnU=garp0RaFjMDlTbUdFZXBFVrUkWCp1Z3l0TJRXRJlUawkHZNF2RFdGbDR1Y&catalog=3.3.5%e4%b8%8e%e6%9d%83%e8%b4%a3%e5%8f%91%e7%94%9f%e5%88%b6_21-23 t _blank 3.3.5 與權(quán)責(zé)發(fā)生制21-23 HYPERLINK /KNS50/docdown/pubd

48、ownload.aspx?dk=U_WEEvREcwSlJHSldTTEYzVTMvTWpyRGtlT0dRdm9UeDRac01q_F_2009083818.nh_P_D_catalog&filerange=Ip2RkNlTwlEewJmWHxUVMRGdGtUTalzbtxmZYNjaapUdtdFNox0cMZlWXdnU=AUxMna2J0VFlTbUdFZXBFVrUkWCp1Z3l0TJRXRJlUawkHZNF2RFdGbDR1Y&catalog=%e7%ac%ac4%e7%ab%a0%e5%ae%9e%e8%b4%a8%e9%87%8d%e4%ba%8e%e5%bd%a2%e5

49、%bc%8f%e5%8e%9f%e5%88%99%e5%9c%a8%e4%bc%9a%e8%ae%a1%e5%87%86%e5%88%99%e4%b8%ad%e7%9a%84%e8%bf%90%e7%94%a8_23-35 t _blank 第4章 實(shí)質(zhì)重于形式原則在會(huì)計(jì)準(zhǔn)則中的運(yùn)用23-35 HYPERLINK /KNS50/docdown/pubdownload.aspx?dk=U_WEEvREcwSlJHSldTTEYzVTMvTWpyRGtlT0dRdm9UeDRac01q_F_2009083818.nh_P_D_catalog&filerange=Ip2RkNlTwlEewJmWHx

50、UVMRGdGtUTalzbtxmZYNjaapUdtdFNox0cMZlWXdnU=gbTRUM2J0VFlTbUdFZXBFVrUkWCp1Z3l0TJRXRJlUawkHZNF2RFdGbDR1Y&catalog=4.1%e5%9f%ba%e6%9c%ac%e5%87%86%e5%88%99%e4%b8%ad%e7%9a%84%e8%bf%90%e7%94%a8_23-25 t _blank 4.1 基本準(zhǔn)則中的運(yùn)用23-25 HYPERLINK /KNS50/docdown/pubdownload.aspx?dk=U_WEEvREcwSlJHSldTTEYzVTMvTWpyRGtlT0

51、dRdm9UeDRac01q_F_2009083818.nh_P_D_catalog&filerange=kNlTwlEewJmWHxUVMRGdGtUTalzbtxmZYNjaapUdtdFNox0cMZlWXdnU9sWSFlTbUdFZXBFVrUkWCp1Z3l0TJRXRJlUawkHZNF2RFdGbDR1YIp2R&catalog=4.1.1%e8%b5%84%e4%ba%a7%e8%a6%81%e7%b4%a0%e7%a1%ae%e8%ae%a4_23 t _blank 4.1.1 資產(chǎn)要素確認(rèn)23 HYPERLINK /KNS50/docdown/pubdownload.as

52、px?dk=U_WEEvREcwSlJHSldTTEYzVTMvTWpyRGtlT0dRdm9UeDRac01q_F_2009083818.nh_P_D_catalog&filerange=Ip2RkNlTwlEewJmWHxUVMRGdGtUTalzbtxmZYNjaapUdtdFNox0cMZlWXdnU=QM0EUM2J0VFlTbUdFZXBFVrUkWCp1Z3l0TJRXRJlUawkHZNF2RFdGbDR1Y&catalog=4.1.2%e8%b4%9f%e5%80%ba%e8%a6%81%e7%b4%a0%e7%a1%ae%e8%ae%a4_23-24 t _blank 4.

53、1.2 負(fù)債要素確認(rèn)23-24 HYPERLINK /KNS50/docdown/pubdownload.aspx?dk=U_WEEvREcwSlJHSldTTEYzVTMvTWpyRGtlT0dRdm9UeDRac01q_F_2009083818.nh_P_D_catalog&filerange=kNlTwlEewJmWHxUVMRGdGtUTalzbtxmZYNjaapUdtdFNox0cMZlWXdnU9cmeUlTbUdFZXBFVrUkWCp1Z3l0TJRXRJlUawkHZNF2RFdGbDR1YIp2R&catalog=4.1.3%e6%94%b6%e5%85%a5%e8%a6

54、%81%e7%b4%a0%e7%a1%ae%e8%ae%a4_24 t _blank 4.1.3 收入要素確認(rèn)24 HYPERLINK /KNS50/docdown/pubdownload.aspx?dk=U_WEEvREcwSlJHSldTTEYzVTMvTWpyRGtlT0dRdm9UeDRac01q_F_2009083818.nh_P_D_catalog&filerange=kNlTwlEewJmWHxUVMRGdGtUTalzbtxmZYNjaapUdtdFNox0cMZlWXdnU9cmeUlTbUdFZXBFVrUkWCp1Z3l0TJRXRJlUawkHZNF2RFdGbDR1Y

55、Ip2R&catalog=4.1.4%e8%b4%b9%e7%94%a8%e8%a6%81%e7%b4%a0%e7%a1%ae%e8%ae%a4_24 t _blank 4.1.4 費(fèi)用要素確認(rèn)24 HYPERLINK /KNS50/docdown/pubdownload.aspx?dk=U_WEEvREcwSlJHSldTTEYzVTMvTWpyRGtlT0dRdm9UeDRac01q_F_2009083818.nh_P_D_catalog&filerange=kNlTwlEewJmWHxUVMRGdGtUTalzbtxmZYNjaapUdtdFNox0cMZlWXdnU9cmeUlTbUd

56、FZXBFVrUkWCp1Z3l0TJRXRJlUawkHZNF2RFdGbDR1YIp2R&catalog=4.1.5%e4%bc%9a%e8%ae%a1%e8%a6%81%e7%b4%a0%e8%ae%a1%e9%87%8f%e4%b8%8a%e7%9a%84%e8%bf%90%e7%94%a8_24 t _blank 4.1.5 會(huì)計(jì)要素計(jì)量上的運(yùn)用24 HYPERLINK /KNS50/docdown/pubdownload.aspx?dk=U_WEEvREcwSlJHSldTTEYzVTMvTWpyRGtlT0dRdm9UeDRac01q_F_2009083818.nh_P_D_ca

57、talog&filerange=Ip2RkNlTwlEewJmWHxUVMRGdGtUTalzbtxmZYNjaapUdtdFNox0cMZlWXdnU=gVFdjQ1EUMUlTbUdFZXBFVrUkWCp1Z3l0TJRXRJlUawkHZNF2RFdGbDR1Y&catalog=4.1.6%e8%b4%a2%e5%8a%a1%e6%8a%a5%e5%91%8a%e6%8a%ab%e9%9c%b2%e4%b8%8a%e7%9a%84%e8%bf%90%e7%94%a8_24-25 t _blank 4.1.6 財(cái)務(wù)報(bào)告披露上的運(yùn)用24-25 HYPERLINK /KNS50/docdow

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59、bf%90%e7%94%a8_25-31 t _blank 4.2 具體準(zhǔn)則中的運(yùn)用25-31 HYPERLINK /KNS50/docdown/pubdownload.aspx?dk=U_WEEvREcwSlJHSldTTEYzVTMvTWpyRGtlT0dRdm9UeDRac01q_F_2009083818.nh_P_D_catalog&filerange=kNlTwlEewJmWHxUVMRGdGtUTalzbtxmZYNjaapUdtdFNox0cMZlWXdnU9smMVlTbUdFZXBFVrUkWCp1Z3l0TJRXRJlUawkHZNF2RFdGbDR1YIp2R&catal

60、og=4.2.1%e6%88%96%e6%9c%89%e8%b4%9f%e5%80%ba%e7%9a%84%e7%a1%ae%e8%ae%a4_25 t _blank 4.2.1 或有負(fù)債的確認(rèn)25 HYPERLINK /KNS50/docdown/pubdownload.aspx?dk=U_WEEvREcwSlJHSldTTEYzVTMvTWpyRGtlT0dRdm9UeDRac01q_F_2009083818.nh_P_D_catalog&filerange=Ip2RkNlTwlEewJmWHxUVMRGdGtUTalzbtxmZYNjaapUdtdFNox0cMZlWXdnU=gMNhW

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