Finance and Accounting Monthly 2011 Vol. Issue 1

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财会月刊
Finance and Accounting Monthly

Year 2011

Issue 1

xian jin zhi qing quan kong zhi quan yu tou zi zhe de cai wu yue shu (现金知情权、控制权与投资者的财务约束)

DU Yong

.................. page:3-4

jian li jian quan wo guo zhong xiao qi ye hui ji zhun ze de xiang guan si kao (建立健全我国中小企业会计准则的相关思考)

DI Lingzuo

.................. page:5-7

zhu ce zi chan ping gu shi yin yong qi ta ping gu bao gao cun zai de wen ti fen xi (注册资产评估师引用其他评估报告存在的问题分析)

CHEN Lei

.................. page:7-9

cai wu gang gan jian hua ji suan gong shi yun yong yao zhu yi qian ti tiao jian (财务杠杆简化计算公式运用要注意前提条件)

HUANG Yuying

.................. page:10-11

dai xi ying shou piao ju li xi ji suan ji xiang guan hui ji chu li (带息应收票据利息计算及相关会计处理)

LI Feng

.................. page:11-12

gou wu zeng quan liang zhong hui ji chu li fang shi zhi bi jiao (购物赠券两种会计处理方式之比较)

LIU Jie, WANG Jingxiang

.................. page:13-14

qian xi chi you zhi dao qi tou zi zhong fen lei de hui ji he suan (浅析持有至到期投资重分类的会计核算)

CAO Wenfang

.................. page:14-15

tong yi kong zhi xia kong gu he bing de he bing zi chan fu zhai biao bian zhi wen ti tan tao (同一控制下控股合并的合并资产负债表编制问题探讨)

LUO Pingshi

.................. page:16-17

shi ji li lv fa xia ke ti qian shu hui chi you zhi dao qi tou zi de li xi shou ru que ren (实际利率法下可提前赎回持有至到期投资的利息收入确认)

LIU Junying

.................. page:17-18

zai yi gu ding zi chan qing cha jie guo de zhang wu chu li (再议固定资产清查结果的账务处理)

REN Ling

.................. page:19

wo guo ipo shen ji shi chang jing zheng tai shi fen xi (我国IPO审计市场竞争态势分析)

WANG Enshan

.................. page:20-22

qi ye qu de cai chan zhuan rang deng suo de qi ye suo de shui chu li wen ti de gong gao (企业取得财产转让等所得企业所得税处理问题的公告)

.................. page:22

2011 wen ti jie da zhi yi (001 011) (’2011问题解答之一(001～011))

.................. page:23-24

wei tuo dai xiao shang pin de na shui chou hua (委托代销商品的纳税筹划)

WANG Xiaomin

.................. page:25-26

san zhong gu quan ji li fang shi de ge ren suo de shui fu dan ce suan (三种股权激励方式的个人所得税负担测算)

YE Yinghong

.................. page:27-29

hui ji yu zi chan ping gu zhong gong yun jia zhi de bi jiao (会计与资产评估中公允价值的比较)

WEI Qun

.................. page:29-31

fei huo bi xing zi chan jiao huan hui ji chu li tan tao dui 2010 nian du cpa kao shi jiao cai li ti de shang que (非货币性资产交换会计处理探讨——对2010年度CPA考试教材例题的商榷)

JIA Chenghai

.................. page:32-34

dui quan yi jie suan de gu fen zhi fu hui ji chu li de yi yi (对权益结算的股份支付会计处理的异议)

WU Fengqi

.................. page:35-36

qi ye he bing shui shou zheng ce yu hui ji zhun ze gui ding de cha yi fen xi (企业合并税收政策与会计准则规定的差异分析)

CHAO Liming

.................. page:37-39

fang shu jiang wen fei zhi shui wu chu li (防暑降温费之税务处理)

ZHOU Mo, LI Weiyi

.................. page:40

ge ren suo de shui quan yuan quan e kou jiao shen bao cao zuo qian jian (个人所得税全员全额扣缴申报操作浅见)

LIN Hui, CHEN Weiyun

.................. page:41

shang pin liu tong qi ye de bao zhuang zi chan ru he ru zhang (商品流通企业的“包装”资产如何入账)

RONG Shuxin

.................. page:42-43

ye tan zi chan fu zhai biao ri hou xiao shou tui hui he suan (也谈资产负债表日后销售退回核算)

BAI Jie

.................. page:42

dui shang pin jin xiao cha jia lv ji suan gong shi de xiu zheng jian yi (对商品进销差价率计算公式的修正建议)

LI Guifen

.................. page:43

hui ji zuo zhang bi bei shou ce zhi hui ji ping zheng hui ji zhang bu (会计做账必备手册之会计凭证、会计账簿)

LIU Yaoqin

.................. page:44-46

gong hui jing fei qi ye suo de shui shui qian kou chu ping ju wen ti de gong gao (工会经费企业所得税税前扣除凭据问题的公告)

.................. page:46

2010 nian quan guo hui ji zhuan ye ji shu zi ge kao shi chu ji jing ji fa ji chu shi ti ji can kao da an (2010年全国会计专业技术资格考试初级经济法基础试题及参考答案)

.................. page:47-53

2010 nian quan guo hui ji zhuan ye ji shu zi ge kao shi chu ji hui ji shi wu shi ti ji can kao da an (2010年全国会计专业技术资格考试初级会计实务试题及参考答案)

.................. page:53-59

2010 nian quan guo hui ji zhuan ye ji shu zi ge kao shi zhong ji hui ji shi wu shi ti ji can kao da an (2010年全国会计专业技术资格考试中级会计实务试题及参考答案)

.................. page:59-65

2010 nian quan guo hui ji zhuan ye ji shu zi ge kao shi zhong ji jing ji fa shi ti ji can kao da an (2010年全国会计专业技术资格考试中级经济法试题及参考答案)

.................. page:66-73

2010 nian quan guo hui ji zhuan ye ji shu zi ge kao shi zhong ji cai wu guan li shi ti ji can kao da an (2010年全国会计专业技术资格考试中级财务管理试题及参考答案)

.................. page:73-79

ge ren zhuan rang shang shi gong si xian shou gu suo de zheng shou ge ren suo de shui you guan wen ti de bu chong gui ding (个人转让上市公司限售股所得征收个人所得税有关问题的补充规定)

.................. page:79-80

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