新会计准则下的会计陷阱点（Under the new accounting standards accounting trap point）.docVIP

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新会计准则下的会计陷阱点（Under the new accounting standards accounting trap point）.doc

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新会计准则下的会计陷阱点（Under the new accounting standards accounting trap point）

新会计准则下的会计陷阱点（Under the new accounting standards accounting trap point） Under the new accounting standards accounting trap point The first lecture: inventory 1.1 inventory measurement methods 1.2 goods issued 1.3 construction contract inventory 1.4 inventory impairment provision and reversal Second: long term equity investment 2.1 long-term equity investment, trading financial assets and financial assets available for sale 2.2 the initial cost of the long-term equity investment: fair value 2.3 the initial cost of the long-term equity investment: the merger of enterprises 2.4 long-term equity investment follow-up measurement methods: cost method and equity method and conversion 2.5 authentic equity method and variation of the equity method Chapter 3: investment real estate 3.1 inventory, real estate investment, fixed assets 3.2 of the cost model and fair value model Fourth: fixed assets 4.1 disposal fee The 4.2 method of depreciation of fixed assets 4.3 fixed assets: capital gains or subsequent expenses of Fifth: biological assets Sixth: intangible assets 6.1 in the research of assets 6.2 goodwill 6.3 land use rights 6.4 R D spending or capital costs 6.5 amortization method Seventh: the exchange of non monetary assets Eighth: impairment of assets 8.1 of the recoverable amount, use value, fair value, market value 8.2 of the asset group combination 8.3 of the assets of the headquarter 8.4 goodwill Ninth: staff salaries 9.1 pension 9.2 annuity 9.3 R D personnel staff salary 9.4 termination benefits 9.5 equity incentive About tenth of enterprise annuity fund Eleventh: the stock payment 11.1 do not confirm 11.2 less confirmation 11.3 chaos amortization About twelfth of debt restructuring Thirteenth contingencies 13.1 of estimated liabilities 13.2 expected assets About fourteenth of income 14.1 sales of goods and services, transfer the right to use assets, construction contract 14.2 the percentage of completion method 14.3 early or delayed recognition of revenue 14.4 fict