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%u4F01%u4E1A%u4F1A%u8BA1%u51C6%u5219%u89E3%u91CA%u7B2C10%u53F7%u2014%u2014%u5173%u4E8E%u4EE5%u4F7F%u7528%u56FA%u5B9A%u8D44%u4EA7%u4EA7%u751F%u7684%u6536%u5165%u4E3A%u57FA%u7840%u7684%u6298%u65E7%u65B9%u6CD5%uFF08%u5F81%u6C42%u610F%u89C1%u7A3F%uFF09
编者提醒:已于2017.02.15%u4F01%u4E1A%u4F1A%u8BA1%u51C6%u5219%u89E3%u91CA%u7B2C10%u53F7%u2014%u2014%u5173%u4E8E%u4EE5%u4F7F%u7528%u56FA%u5B9A%u8D44%u4EA7%u4EA7%u751F%u7684%u6536%u5165%u4E3A%u57FA%u7840%u7684%u6298%u65E7%u65B9%u6CD5取代
……%u4F01%u4E1A%u4F1A%u8BA1%u51C6%u5219%u89E3%u91CA%u7B2C10%u53F7%u2014%u2014%u5173%u4E8E%u4EE5%u4F7F%u7528%u56FA%u5B9A%u8D44%u4EA7%u4EA7%u751F%u7684%u6536%u5165%u4E3A%u57FA%u7840%u7684%u6298%u65E7%u65B9……
%u8D22%u653F%u90E8%u529E%u516C%u5385/%u8D22%u529E%u4F1A%u30142017%u30151%u53F7/2017.01.09发布/2017.01.09生效/2017.02.15失效
%u653F%u5E9C%u91C7%u8D2D%u4F9B%u5E94%u5546%u6295%u8BC9%u5904%u7406%u529E%u6CD5
编者提醒:已于2018.03.01%u653F%u5E9C%u91C7%u8D2D%u8D28%u7591%u548C%u6295%u8BC9%u529E%u6CD5取代
……%u4E2D%u534E%u4EBA%u6C11%u5171%u548C%u56FD%u8D22%u653F%u90E8%u4EE4%u7B2C20%u53F7 %u3000%u3000%u300A%u653F%u5E9C%u91C7%u8D2D%u4F9B%u5E94%u5546%u6295%u8BC9%u5904%u7406%u529E%u6CD5%u300B%u5DF2%u7ECF%u90E……
%u8D22%u653F%u90E8/%u8D22%u653F%u90E8%u4EE4%u7B2C20%u53F7/2004.08.11发布/2004.09.11生效/2018.03.01失效
%u4E2D%u534E%u4EBA%u6C11%u5171%u548C%u56FD%u589E%u503C%u7A0E%u6682%u884C%u6761%u4F8B
编者提醒:已于2009.01.01%u4E2D%u534E%u4EBA%u6C11%u5171%u548C%u56FD%u589E%u503C%u7A0E%u6682%u884C%u6761%u4F8B%uFF082008%u5E74%uFF09取代
……%u4E2D%u534E%u4EBA%u6C11%u5171%u548C%u56FD%u56FD%u52A1%u9662%u4EE4%u7B2C134%u53F7%0A%u3000%u3000%u300A%u4E2D%u534E%u4EBA%u6C11%u5171%u548C%u56FD%u589E%u503C%u7A0E%u6682%u884C%u6761%u4F8B%u300B%u5DF2%u……
%u56FD%u52A1%u9662/%u56FD%u52A1%u9662%u4EE4%u7B2C134%u53F7/1993.12.13发布/1994.01.01生效/2009.01.01失效
%u5927%u578B%u533B%u7528%u8BBE%u5907%u914D%u7F6E%u4E0E%u5E94%u7528%u7BA1%u7406%u6682%u884C%u529E%u6CD5
编者提醒:已于2005.03.01%u5927%u578B%u533B%u7528%u8BBE%u5907%u914D%u7F6E%u4E0E%u4F7F%u7528%u7BA1%u7406%u529E%u6CD5取代
……%u4E2D%u534E%u4EBA%u6C11%u5171%u548C%u56FD%u536B%u751F%u90E8%u4EE4%u7B2C43%u53F7 %u3000%u3000%u73B0%u53D1%u5E03%u300A%u5927%u578B%u533B%u7528%u8BBE%u5907%u914D%u7F6E%u4E0E%u5E94%u7528%u7BA1%u7406%u668……
%u536B%u751F%u90E8/%u536B%u751F%u90E8%u4EE4%u7B2C43%u53F7/1995.07.07发布/1995.07.07生效/2005.03.01失效
%u7BA1%u7406%u4F1A%u8BA1%u5E94%u7528%u6307%u5F15%u7B2C601%u53F7%u2014%u2014%u5173%u952E%u7EE9%u6548%u6307%u6807%u6CD5
……%u7BA1%u7406%u4F1A%u8BA1%u5E94%u7528%u6307%u5F15%u7B2C601%u53F7%u2014%u2014%u5173%u952E%u7EE9%u6548%u6307%u6807%u6CD5%0A%u7B2C%u4E00%u7AE0%20%u603B%u5219%0A%u3000%u3000%u7B2C%u4E00%u6761%20%u5173%u952……
%u8D22%u653F%u90E8/%u8D22%u4F1A%u30142017%u301524%u53F7/2017.09.29发布/2017.09.29生效
%u516C%u5F00%u53D1%u884C%u8BC1%u5238%u7684%u516C%u53F8%u4FE1%u606F%u62AB%u9732%u7F16%u62A5%u89C4%u5219%u7B2C13%u53F7%u2014%u2014%u5B63%u5EA6%u62A5%u544A%u7684%u5185%u5BB9%u4E0E%u683C%u5F0F
……16C%u5F00%u53D1%u884C%u8BC1%u5238%u7684%u516C%u53F8%u4FE1%u606F%u62AB%u9732%u7F16%u62A5%u89C4%u5219%u7B2C13%u53F7%u2014%u2014%u5B63%u5EA6%u62A5%u544A%u7684%u5185%u5BB9%u4E0E%u683C%u5F0F%uFF082016%u5E7……
%u8BC1%u76D1%u4F1A/%u8BC1%u76D1%u4F1A%u516C%u544A%u30142016%u301533%u53F7/2016.12.09发布/2016.12.09生效
%u300A%u4F01%u4E1A%u4F1A%u8BA1%u51C6%u5219%u2014%u2014%u73B0%u91D1%u6D41%u91CF%u8868%u300B%u6307%u5357
编者提醒:已于2003.01.30%u300A%u4F01%u4E1A%u4F1A%u8BA1%u51C6%u5219%u7B2C31%u53F7%u2014%u2014%u73B0%u91D1%u6D41%u91CF%u8868%u300B%u5E94%u7528%u6307%u5357取代
……DEE%u989D%u5E94%u8C03%u6574%u7BA1%u7406%u8D39%u7528%uFF0C%u800C%u7BA1%u7406%u8D39%u7528%u5DF2%u5728%u7B2C%uFF085%uFF09%u7B14%u5206%u5F55%u4E2D%u5168%u989D%u8C03%u6574%u5230%u7ECF%u8425%u6D3B%u52A8%u73……
%u8D22%u653F%u90E8/%u8D22%u4F1A%u5B57%u30141998%u301510%u53F7/1998.03.20发布/1998.01.01生效/2003.01.30失效
%u300A%u4F01%u4E1A%u4F1A%u8BA1%u51C6%u5219%u2014%u2014%u8D44%u4EA7%u8D1F%u503A%u8868%u65E5%u540E%u4E8B%u9879%u300B%u6307%u5357
编者提醒:已于2003.01.30%u5173%u4E8E%u516C%u5E03%u5E9F%u6B62%u548C%u5931%u6548%u7684%u8D22%u653F%u89C4%u7AE0%u548C%u89C4%u8303%u6027%u6587%u4EF6%u76EE%u5F55%uFF08%u7B2C%u516B%u6279%uFF09%u7684%u51B3%u5B9A废止
……F0C%u7531%u4E8E%u53D1%u751F%u4E86%u8D44%u4EA7%u8D1F%u503A%u8868%u65E5%u540E%u8C03%u6574%u4E8B%u8FF0%u7B2C%u4E8C%u7B14%u5206%u5F55%u3002%u4E0A%u8FF0%u7B2C%u4E8C%u7B14%u5206%u5F55%u4F5C%u4E3A1998%u5E74%……
%u8D22%u653F%u90E8/%u8D22%u4F1A%u5B57%u30141998%u301514%u53F7/1998.05.12发布/1998.01.01生效/2003.01.30失效
%u4FDD%u5B88%u56FD%u5BB6%u673A%u5BC6%u6682%u884C%u6761%u4F8B
编者提醒:已于1989.05.01%u4E2D%u534E%u4EBA%u6C11%u5171%u548C%u56FD%u4FDD%u5B88%u56FD%u5BB6%u79D8%u5BC6%u6CD5取代
……%u4E2D%u592E%u4EBA%u6C11%u653F%u5E9C%u653F%u52A1%u9662%u547D%u4EE4 %u653F%u5BC6%u5B57%u7B2C377%u53F7 %u3000%u3000%u4E00%u4E5D%u4E94%u4E00%u5E74%u516D%u6708%u4E00%u65E5%u672C%u9662%u7B2C%u516B%u5341%u4……
%u653F%u52A1%u9662/1951.06.08发布/1951.06.08生效/1989.05.01失效
%u4E2D%u534E%u4EBA%u6C11%u5171%u548C%u56FD%u9053%u8DEF%u4EA4%u901A%u5B89%u5168%u6CD5%u5B9E%u65BD%u6761%u4F8B%uFF082017%u5E74%uFF09
……%u6280%u672F%u68C0%u9A8C%u673A%u6784%u68C0%u9A8C%u8D44%u683C%u8BB8%u53EF%u201D%u4E8E2017.01.12%u53D6%u6D88%uFF0C%u540C%u65F6%u8981%u6C42%uFF1A%u201C%u53D6%u6D88%u5BA1%u6279%u540E%uFF0C%u8D28%u91CF%u6280%u672F%u76D1%u7763%u90E8%u95E8%u8981%u5F3A%u5316%u2018%u4E3A%u793E%u4F1A%u63D0%u4F9B%u516C%u8BC1%u6570%u636E%u7684%u4EA7%u54C1%u8D28%u91CF%u68C0%u9A8C%u673A%u6784%u8BA1%u91CF%u8BA4%u8BC1%u2019%uFF0C……
%u56FD%u52A1%u9662/%u56FD%u52A1%u9662%u4EE4%u7B2C687%u53F7/2017.10.07发布/2017.10.07生效
%u5173%u4E8E%u529E%u7406%u5229%u7528%u4FE1%u606F%u7F51%u7EDC%u5B9E%u65BD%u8BFD%u8C24%u7B49%u5211%u4E8B%u6848%u4EF6%u9002%u7528%u6CD5%u5F8B%u82E5%u5E72%u95EE%u9898%u7684%u89E3%u91CA
……E8E2013%u5E749%u67085%u65E5%u7531%u6700%u9AD8%u4EBA%u6C11%u6CD5%u9662%u5BA1%u5224%u59D4%u5458%u4F1A%u7B2C1589%u6B21%u4F1A%u8BAE%u30012013%u5E749%u67082%u65E5%u7531%u6700%u9AD8%u4EBA%u6C11%u68C0%u5BDF%……
%u6700%u9AD8%u4EBA%u6C11%u6CD5%u9662%u3001%u6700%u9AD8%u4EBA%u6C11%u68C0%u5BDF%u9662/%u6CD5%u91CA%u30142013%u301521%u53F7/2013.09.06发布/2013.09.10生效
企业会计准则——非货币性交易
编者提醒:已于2001.01.01企业会计准则——非货币性交易(2001年)取代
……728%u4EA4%u6362%u6700%u7EC8%u76EE%u7684%u5B9E%u73B0%u4E4B%u524D%uFF0C%u5E94%u6309%u672C%u51C6%u5219%u7B2C6%u30017%u30018%u6761%u7684%u89C4%u5B9A%u5904%u7406%u3002 %u3000%u3000%u62AB%u9732 %u3000%u300……
财政部/财会字〔1999〕29号/1999.06.28发布/2000.01.01生效/2001.01.01失效
%u5173%u4E8E%u529E%u7406%u836F%u54C1%u3001%u533B%u7597%u5668%u68B0%u6CE8%u518C%u7533%u8BF7%u6750%u6599%u9020%u5047%u5211%u4E8B%u6848%u4EF6%u9002%u7528%u6CD5%u5F8B%u82E5%u5E72%u95EE%u9898%u7684%u89E3%u91CA
……8E2017%u5E744%u670810%u65E5%u7531%u6700%u9AD8%u4EBA%u6C11%u6CD5%u9662%u5BA1%u5224%u59D4%u5458%u4F1A%u7B2C1714%u6B21%u4F1A%u8BAE%u30012017%u5E746%u67088%u65E5%u7531%u6700%u9AD8%u4EBA%u6C11%u68C0%u5BDF%……
%u6700%u9AD8%u4EBA%u6C11%u6CD5%u9662%u3001%u6700%u9AD8%u4EBA%u6C11%u68C0%u5BDF%u9662/%u6CD5%u91CA%u30142017%u301515%u53F7/2017.08.14发布/2017.09.01生效
%u5173%u4E8E%u4FDD%u9669%u516C%u53F8%u51C6%u5907%u91D1%u652F%u51FA%u4F01%u4E1A%u6240%u5F97%u7A0E%u7A0E%u524D%u6263%u9664%u6709%u5173%u653F%u7B56%u95EE%u9898%u7684%u901A%u77E5
……6FD%u4F01%u4E1A%u6240%u5F97%u7A0E%u6CD5%u5B9E%u65BD%u6761%u4F8B%u300B%uFF08%u56FD%u52A1%u9662%u4EE4%u7B2C512%u53F7%uFF09%u7684%u6709%u5173%u89C4%u5B9A%uFF0C%u73B0%u5C31%u4FDD%u9669%u516C%u53F8%u51C6%u……
%u8D22%u653F%u90E8%u3001%u56FD%u5BB6%u7A0E%u52A1%u603B%u5C40/%u8D22%u7A0E%u30142012%u301545%u53F7/2012.05.15发布/2011.01.01生效
%u300ACAS 14%u2014%u2014%u6536%u5165%uFF082017%uFF09%u300B%u5BF9%u7F51%u7EDC%u6E38%u620F%u884C%u4E1A%u7684%u5F71%u54CD
……3D1%u5E03%u4E86%u300A%u5173%u4E8E%u4FEE%u8BA2%u5370%u53D1%u3008%u4F01%u4E1A%u4F1A%u8BA1%u51C6%u5219%u7B2C14%u53F7%u2014%u2014%u6536%u5165%u3009%u7684%u901A%u77E5%u300B%uFF08%u8D22%u4F1A%u30142017%u301……
%u81F4%u540C%u4F1A%u8BA1%u5E08%u4E8B%u52A1%u6240%uFF08%u7279%u6B8A%u666E%u901A%u5408%u4F19%uFF09/%u4F01%u4E1A%u4F1A%u8BA1%u51C6%u5219%u7CFB%u521746/2018.01.09发布/2018.01.09生效
%u201C%u5341%u4E09%u4E94%u201D%u6DF1%u5316%u533B%u836F%u536B%u751F%u4F53%u5236%u6539%u9769%u89C4%u5212
……00A%u4E2D%u534E%u4EBA%u6C11%u5171%u548C%u56FD%u56FD%u6C11%u7ECF%u6D4E%u548C%u793E%u4F1A%u53D1%u5C55%u7B2C%u5341%u4E09%u4E2A%u4E94%u5E74%u89C4%u5212%u7EB2%u8981%u300B%u3001%u300A%u4E2D%u5171%u4E2D%u592……
%u56FD%u52A1%u9662/%u56FD%u53D1%u30142016%u301578%u53F7/2016.12.27发布/2016.12.27生效
%u300A%u4F01%u4E1A%u4F1A%u8BA1%u51C6%u5219%u2014%u2014%u503A%u52A1%u91CD%u7EC4%u300B%u6307%u5357
编者提醒:已于2003.01.30%u300A%u4F01%u4E1A%u4F1A%u8BA1%u51C6%u5219%u7B2C12%u53F7%u2014%u2014%u503A%u52A1%u91CD%u7EC4%u300B%u5E94%u7528%u6307%u5357取代
……%u51CF%uFF1A%u6536%u5230%u7684%u73B0%u91D15000%u5143%20%0A%u3000%u3000%u53D7%u8BA9%u7684%u65E0%u5F62%u8D44%u4EA7%u7684%u516C%u5141%u4EF7%u503C13000%u5143%20%0A%u3000%u3000%u5DEE%u989D3000%u5143%20%0A%u3000%u3000%u7531%u4E8E%u6DF1%u5E7F%u516C%u53F8%u6CA1%u6709%u5BF9%u5E94%u6536%u7968%u636E%u8BA1%u63D0%u51C6%u5907%uFF0C%u5DEE%u989D3000%u5143%u4F5C%u4E3A%u503A%u52A1%u91CD%u7EC4%u635F%u5931%u3002%20%0……
%u8D22%u653F%u90E8/%u8D22%u4F1A%u5B57%u30141998%u301524%u53F7/1998.06.12发布/1999.01.01生效/2003.01.30失效
%u5173%u4E8E%u5370%u53D1%u300A%u4F01%u4E1A%u4F1A%u8BA1%u51C6%u5219%u2014%u2014%u503A%u52A1%u91CD%u7EC4%u300B%u7684%u901A%u77E5
编者提醒:已于2003.01.30%u5173%u4E8E%u516C%u5E03%u5E9F%u6B62%u548C%u5931%u6548%u7684%u8D22%u653F%u89C4%u7AE0%u548C%u89C4%u8303%u6027%u6587%u4EF6%u76EE%u5F55%uFF08%u7B2C%u516B%u6279%uFF09%u7684%u51B3%u5B9A废止
……%u8D22%u653F%u90E8%0A%u5173%u4E8E%u5370%u53D1%u300A%u4F01%u4E1A%u4F1A%u8BA1%u51C6%u5219%u2014%u2014%u503A%u52A1%u91CD%u7EC4%u300B%u7684%u901A%u77E5%0A%u8D22%u4F1A%u5B57%u30141998%u301524%u53F7%0A%u56FD%u52A1%u9662%u5404%u90E8%u3001%u59D4%uFF0C%u5404%u7701%u3001%u81EA%u6CBB%u533A%u3001%u76F4%u8F96%u5E02%u3001%u8BA1%u5212%u5355%u5217%u5E02%u8D22%u653F%u5385%uFF08%u5C40%uFF09%uFF0C%u65B0%u7586%u751F%……
%u8D22%u653F%u90E8/%u8D22%u4F1A%u5B57%u30141998%u301524%u53F7/1998.06.12发布/1999.01.01生效/2003.01.30失效
%u5173%u4E8E%u5B9E%u65BD%u300A%u516C%u53F8%u503A%u5238%u53D1%u884C%u8BD5%u70B9%u529E%u6CD5%u300B%u6709%u5173%u4E8B%u9879%u7684%u901A%u77E5
编者提醒:已于2015.01.15%u516C%u53F8%u503A%u5238%u53D1%u884C%u4E0E%u4EA4%u6613%u7BA1%u7406%u529E%u6CD5取代
……%u4E2D%u56FD%u8BC1%u5238%u76D1%u7763%u7BA1%u7406%u59D4%u5458%u4F1A%0A%u5173%u4E8E%u5B9E%u65BD%u300A%u516C%u53F8%u503A%u5238%u53D1%u884C%u8BD5%u70B9%u529E%u6CD5%u300B%u6709%u5173%u4E8B%u9879%u7684%u901A%u77E5%0A%u8BC1%u76D1%u53D1%u30142007%u3015112%u53F7%0A%u5404%u4E0A%u5E02%u516C%u53F8%u3001%u5404%u4FDD%u8350%u673A%u6784%uFF1A%20%0A%u3000%u3000%u4E3A%u9002%u5E94%u5927%u529B%u53D1%u5C55%u516C%u53F8……
%u8BC1%u76D1%u4F1A/%u8BC1%u76D1%u53D1%u30142007%u3015112%u53F7/2007.08.14发布/2007.08.14生效/2015.01.15失效



  刘庆:中国注册会计师,ibd-club.com创办人,先后任职于致同会计师事务所、华普天健会计师事务所等,拥有多年财务审计经验,服务客户包括:新希望集团、中国烟草、每日经济、谷实农牧、沈阳天安等。
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  邮箱:liuqing@ibd-club.com

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