上市公司执行企业会计准则案例解析 - 百度文库

һʱ֧û֧ ............................................................................. 93

һ ................................................................................................................. 93 ׼ع涨 ............................................................................................. 93 ..................................................................................................... 93 ġͰ ................................................................................................................. 94 ڶ϶ ..................................................................................................... 94 һ ................................................................................................................. 94 ׼ع涨 ............................................................................................. 95 ..................................................................................................... 95 ġͰ ................................................................................................................. 95 ʵж ............................................................................................. 96 һ ................................................................................................................. 96 ׼ع涨 ............................................................................................. 97 ..................................................................................................... 97 ġͰ ................................................................................................................. 97 ʮ·Ǿ ......................................................................................................... 99 һڱ ................................................................................................................. 99 ڶع涨 ................................................................................................................. 99 ................................................................................................... 100 ĽڵͰ ............................................................................................................... 100 ¼һ ................................................................................................................................... 103 й˾ִҵ׼ ....................................................................... 103 [2011 1 ڣܵ 5

] ............................................................................................... 103 й˾ִҵ׼ ....................................................................... 105 [2010 1 ڣ

9

4 ] ............................................................................................... 105 й˾ִҵ׼ ....................................................................... 107 [2009 3 ڣܵ 3 ] ............................................................................................... 107 й˾ִҵ׼ ....................................................................... 109 [2009 2 ڣܵ 2 ] ............................................................................................... 109 й˾ִҵ׼ ....................................................................... 111 [2009 1 ڣܵ 1 ] ............................................................................................... 111 й˾ִҵ׼ ....................................................................... 114 [2011 1 ] ................................................................................................................... 114

й˾ִҵ׼ ....................................................................... 115

[2011 2 ] ................................................................................................................... 115 ¼ ................................................................................................................................... 117

ִСҵ׼ 4 šйʾ ................................................... 117

10

һ 漰ġʱͶ롱

һڱ

ʱгչڣֱͨӻӵľй˾棬й˾ӯĽʱзΪӸ϶žͨǹʵĹΪ2001귢ˡ֮ʲйػƴй涨(ƻ[2001]64 )й֤ҲԵؼǿ˶й˾ΪԼӶ϶ͨǹʹײ

»׼2007꿪ʼʵʩͬԭ׼׵ļƻ[2001]64ŵļִСԭ׼򣬳һ޶Ĺ治ȷ⣬һ·ǻʲծҲ漰ȷϣ2006215հ䲼ġҵ׼7šǻʲ͡ҵ׼12šծ顷Ĺ涨һ£ǻʲӦͬʲijۺʲĹ룬ڻʲ۹Ҫȷ棻ծ齻Уծ˱IJҪ뵱档¾ɻ׼죬ִ»׼֮гг˲й˾Ŀعɹɶͨй˾ֱӻӵľ(¼ơɶΪ)ĽԱͣе*ST˾Ϊ֮⣬ͨعɹɶзǹʵĹҲDzֹ˾װҵҪֶΡɶΪıʽҪ:

1.عɹɶй˾ֽʵʲ 2.عɹɶʧʵļ۸й˾ʲ

3.عɹɶй˾ծй˾峥ծ 4.ڿعɹɶİ£й˾еķǹʽס

Ϊ2008׷˲ƻắ[2008]60ţ涨ҵܿعɹɶعɹɶӹ˾ֱӻӵľӾʵжڿعɹɶҵʱͶ룬ӦΪȨԽףüʱ

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涨ԭϹ淶˴ɶΪĻƴ֮ں̶ܴ϶й˾عɹɶй˾ΪȻֳһЩµͷʽֱӾȣɶй˾ķʽΪκ͸ӣҪרҵжϡ

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ʲ񱨸׼һ׼ع涨

ʻ׼1š񱨱б106ָ֮䷢ġݽеĽף뵱ۺ棬ӦֱӼȨ棬 ӦбȨ䶯Ȩ䶯зӳ:??4.ȨĿڳĩı䶯ʾĿı䶯:

(1)档 (2)ۺ档

(3)ݽеĽףӳͶߵķ?? ʻ׼1š񱨱б109νһָڳͱĩ֮Ȩ䶯ӳ˵徻ʲӺͼ١ΪݵĽ(ȨͶ롢عȨ湤ߺ͹)ԼֱйصĽ׳ɱı仯ijһڼȨۺϱ䶯˵γɵܶͷܶúʧ

֤ȯίԱ(SEC)20053·ĵ107Żʵ񹫱Ҫɶ (䶨Ϊӵ10%ͶƱȨȨ)ҵĻƴԭ˾涨й˾ͨӦֱӾӾȨ棬й˾ҪɶľΪ֮һ:¸ΪĹϵɶλȫ޹أ߸Ϊܸй˾档

ؼܹ涨

й֤2008׷й˾2008ȱعŵĹ桷 (֤ṫ[2008]48 )ڻ׼涨Ļ϶й˾漰ɶΪĻƴԭȷ涨:˾ӦֹעعɹɶعɹɶƵй˾ʵʿ˵˾ֱӻӾΪ(ֱӾֽʵʲֱӻΪ峥ծ)ľʵʡ׵ľʵʱڿعɹɶعɹɶƵй˾ʵʿй˾ʱͶʵģ˾Ӧҵ׼Сʵʽ'ԭ򣬽ýΪȨ潻ףγɵüȨ(ʱ)

ִе⣬й֤Ʋ20092ԡй˾ִҵ׼(20092 )ķʽһȷ˹ɶΪʱͶʡľжԭҪ:

(һ)һԭ

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