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香港财务报告准则中文版
常用的會計準則 /retype/zoom/dbb68a98271fefaea?pn=2x=0y=0raww=631rawh=353o=jpg_6_0_______type=picaimh=md5sum=aa4e1fa3617e69e7063e32e3absign=8451ae0e7czoom=png=861-1778jpg=-target=_blank点此查看 HKAS1PresentationofFinancialStatements ?HKAS2Inventories? ? ?HKAS7CashflowstatementsHKAS8AccountingPolicies,ChangesinAccountingEstimates?HKAS10EventsaftertheBalanceSheetDate ? ?HKAS11ConstructioncontractsHKAS12Incometaxes ?HKAS14Segmentreporting HKAS16Property,PlantandEquipment ?HKAS17Leases? ? ?HKAS18RevenueHKAS19Employeebenefits ?HKAS20Accountingforgovernmentgrantsanddisclosureof governmentassistance HKAS21TheEffectsofChangesinForeignExchangeRates ?HKAS23BorrowingCosts? ?HKAS24RelatedPartyDisclosures ??HKAS26AccountingandReportingbyRetirementBenefitPlansHKAS27ConsolidatedandSeparateFinancialStatements ?HKAS28InvestmentsinAssociates ? ?HKAS29FinancialReportinginHyperinflationaryEconomiesHKAS30DisclosuresintheFinancialStatementsofBanksandSimilar FinancialInstitutions HKAS31InvestmentsinJointVentures? ?HKAS32FinancialInstruments:DisclosureandPresentation?HKAS33EarningsPerShare HKAS34InterimFinancialReporting ?HKAS36ImpairmentofAssets? ? ?HKAS37Provisions,contingentliabilitiesandcontingentassetsHKAS38IntangibleAssets ?HKAS39FinancialInstruments:RecognitionandMeasurement HKAS40InvestmentProperty ?HKAS41Agriculture? 會計入賬的方法 現金概念賬(Cashbasis) ?應計會計制(Accrualbasis)? ? ? ?設置帳戶複式記賬填制憑證 ?審核憑證 登記賬簿 ?成本計算? 財產清查 ?編製財務報告? Accountingmethods Contents [hide]?1CashbasisIssueswithcashbasisoExampleo ? ?2Accrualbasis3ComparisonoAsimpleexample?4Otherconsiderations[edit]Cashbasis Cash-basisaccountingisamethodofbookkeepingthatrecordsfinancialeventsbasedoncashflowsandcashposition.Revenueisrecognizedwhencashisreceivedandexpenseisrecognizedwhencashispaid.Incash-basisaccounting,revenuesandexpensesarealsocalledcashreceiptsandcashpayments. Cash-basisaccountingdoesnotrecognizepromisestopayorexpectationstor
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