注册会计师会计分录大全.docx

注册会计师会计分录大全.docx

《注册会计师会计分录大全.docx》由会员分享，可在线阅读，更多相关《注册会计师会计分录大全.docx（13页珍藏版）》请在冰豆网上搜索。

注册会计师会计分录大全

第2章金融资产.................................................................................................5

一、交易性金融资产.............................................................................................5

1.取得.....................................................................................................................5

2.持有期间确认利息或股利...................................................................................5

3.公允价值变动......................................................................................................5

4.出售.....................................................................................................................5

二、持有至到期投资.............................................................................................5

1.取得.....................................................................................................................5

2.持有期间确认利息..............................................................................................6

3.出售....................................................................................................................6

4.重分类................................................................................................................6

三、可供出售金融资产.........................................................................................6

1.取得....................................................................................................................6

2.确认利息或股利.................................................................................................7

3.出售....................................................................................................................7

4.处置....................................................................................................................7

四、贷款...............................................................................................................8

1.发放....................................................................................................................8

2.确认利息收入.....................................................................................................8

3.收回....................................................................................................................8

五、金融资产减值................................................................................................8

1.持有至到期投资减值.........................................................................................8

2.贷款减值............................................................................................................8

3.应收款项减值.....................................................................................................9

4.可供出售金融资产减值.....................................................................................9

六、金融资产转移................................................................................................9

1.应收款出售........................................................................................................9

2.应收票据贴现....................................................................................................10

3.贷款出售...........................................................................................................10

第3章存货........................................................................................................10

一、初始计量......................................................................................................10

1.外购..................................................................................................................10

2.自行生产加工...................................................................................................11

3.委托加工..........................................................................................................11

4.接受投资..........................................................................................................11

5.盘盈..................................................................................................................11

二、发出存货......................................................................................................12

1.成本结转...........................................................................................................12

三、期末计量.......................................................................................................12

1.减值...................................................................................................................12

2.盘亏、毁损........................................................................................................12

第4章长期股权投资及合营安排......................................................................12

一、初始计量......................................................................................................12

1.同一控制下........................................................................................