Finance and Accounting Monthly 2012 Vol. Issue 19

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财会月刊
Finance and Accounting Monthly

Year 2012

Issue 19

ru he li jie zan shi xing cha yi de chan sheng yu liu xiang (如何理解暂时性差异的产生与流向)

SUN Hongmei, YANG Qi

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

hui ji que ren he ji liang de fei dui cheng xing yan jiu (会计确认和计量的非对称性研究)

LIU Zhe, WANG Hong

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

gong yun jia zhi bian dong sun yi kua qi he suan ji xin xi pi lu yi jiao yi xing jin rong zi chan wei li (公允价值变动损益跨期核算及信息披露——以交易性金融资产为例)

XIE Huobao, WEI Meiang

.................. page:7-10

guo you jian she dan wei hui ji ji chu xuan ze : shou fu shi xian zhi (国有建设单位会计基础选择:收付实现制)

WANG Qiqing

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

dui qi ye he bing zhun ze shi yong fan wei diao zheng de kan fa (对企业合并准则适用范围调整的看法)

LV Jungang, JIANG Haihua

.................. page:13-15

wo guo jian zao he tong zhun ze yu ias11 de cha yi fen xi (我国建造合同准则与IAS11的差异分析)

YANG Chengpu, WANG Ru

.................. page:15-16

jie xi zhuan rang zi ran zi yuan shi yong quan de cai shui chu li (解析转让自然资源使用权的财税处理)

SHUAI Yi

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

qi ye suo de shui hui ji de ji ge te shu wen ti (企业所得税会计的几个特殊问题)

DENG Yiwen, JIANG Kui

.................. page:18-21

ge ren suo de shui na shui chou hua de wu qu zhi zheng (个人所得税纳税筹划的误区指正)

YANG Kun

.................. page:22-23

zi gong si zeng zi shi mu gong si de hui ji he suan (子公司增资时母公司的会计核算)

DU Chengfang, HUANG Shen

.................. page:24-25

shi tong xiao shou dui xian jin liu liang biao de ying xiang (视同销售对现金流量表的影响)

PEI Shuhong

.................. page:26-27

xian jin liu liang tao qi bao zhi ye wu he suan wan shan jian yi (现金流量套期保值业务核算完善建议)

CHEN Fenglan

.................. page:28-29

chi you dai shou gu ding zi chan hui ji chu li fen xi (持有待售固定资产会计处理分析)

LONG Yan

.................. page:29-30

ke ti qian shu hui zhai quan ying he shi diao zheng qi chu tan yu cheng ben (可提前赎回债券应何时调整期初摊余成本)

ZHANG Yali

.................. page:31-32

zheng he shen ji si lu xia de nei bu kong zhi shen ji lb gu fen gong si nei kong zheng ti ceng mian shen ji fen xi (整合审计思路下的内部控制审计——LB股份公司内控整体层面审计分析)

ZHU Yongxiang, HU Zuozuo

.................. page:33-34

2012 wen ti jie da zhi qi (057 066) (’2012问题解答之七(057～066))

WANG Jianan, CAI Xueqing

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

li run biao lie bao mo shi bi jiao : yi yi li gu fen wei li (利润表列报模式比较:以伊利股份为例)

NING Xiaobo

.................. page:37-40

wo guo ju min qi ye shi xing gu quan ji li ji hua you guan qi ye suo de shui chu li wen ti de gong gao (我国居民企业实行股权激励计划有关企业所得税处理问题的公告)

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

jin die k/3 ying shou kuan guan li xi tong ying yong zhang ai zhen duan yu chu li (金蝶K/3应收款管理系统应用障碍诊断与处理)

JIAO Yongmei

.................. page:41-43

xiao qi ye hui ji zhun ze ping xi : yu qi ye hui ji zhun ze xiang bi (小企业会计准则评析:与企业会计准则相比)

HE Chunyan

.................. page:44-45

he bing cai wu bao biao shi dui zi gong si chang qi gu quan tou zi yin he an quan yi fa diao zheng (合并财务报表时对子公司长期股权投资因何按权益法调整)

ZHANG Zhikang, JING Dongdong

.................. page:46-47

ge bie zi ben cheng ben lv gu suan mo shi ji qi ying yong (个别资本成本率估算模式及其应用)

ZHANG Xiaoliang

.................. page:47-49

ying gai zeng shi dian qi ye xiao shou shi yong guo de gu ding zi chan de she shui chu li (“营改增”试点企业销售使用过的固定资产的涉税处理)

PENG Xinzuo

.................. page:50

he bing cai wu bao biao bian zhi de cao zuo yao ling (合并财务报表编制的操作要领)

MA Yongyi

.................. page:51-52

1207 hui ji zi ce ti jie (1207会计自测题解)

.................. page:53-54

2011 nian du zhu ce hui ji shi quan guo tong yi kao shi hui ji shi ti (2011年度注册会计师全国统一考试会计试题)

.................. page:55-61

2011 nian du zhu ce hui ji shi quan guo tong yi kao shi cai wu cheng ben guan li shi ti (2011年度注册会计师全国统一考试财务成本管理试题)

.................. page:61-67

2011 nian du zhu ce hui ji shi quan guo tong yi kao shi shen ji shi ti (2011年度注册会计师全国统一考试审计试题)

.................. page:68-76

2011 nian du zhu ce hui ji shi quan guo tong yi kao shi jing ji fa shi ti (2011年度注册会计师全国统一考试经济法试题)

.................. page:76-82

2011 nian du zhu ce hui ji shi quan guo tong yi kao shi shui fa shi ti (2011年度注册会计师全国统一考试税法试题)

.................. page:82-88

2011 nian du zhu ce hui ji shi quan guo tong yi kao shi gong si zhan lue yu feng xian guan li shi ti (2011年度注册会计师全国统一考试公司战略与风险管理试题)

.................. page:88-95

gong shang zhi gong qu de de gong shang bao xian dai yu you guan ge ren suo de shui zheng ce de gui ding (工伤职工取得的工伤保险待遇有关个人所得税政策的规定)

.................. page:96

qi ye suo de shui ying na shui suo de e ruo gan shui wu chu li wen ti de gong gao (企业所得税应纳税所得额若干税务处理问题的公告)

.................. page:96

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