新38项企业会计准则叶建芳.ppt

REUTERS INTERIM RESULTS JULY 2002 新38项具体企业会计准则（1）Accounting Standards for Business Enterprises 一般业务 No.1* 存货 Inventories No.2* 长期股权投资 Long-term equity investments No.3* 投资性房地产 Investment properties No.4* 固定资产 Fixed assets No.6* 无形资产 Intangible assets No.7* 非货币性资产交换 Exchange of non-monetary assets No.8* 资产减值 Impairment