2010 CPA y1504009099@163.com 2011.07 1101 2 1 44-37 -17-20 1 2 3 4 5 6 7 8 1 1 2 3 4 3 4 1 1 1 2 2-1 IAASB2008 5 6 1
1 1 2 2-2 2 2-3 7 8 1 1 3 3-1 3 3-2 9 10 1 1 3 3-3 37 33 37+1=38 3 3-4 16 1 1721 11 12 2
1 1 17 1101 1152 1221 1251 1241 1321 1323 1341 1401 13 17 1421 1502 1503 1601 1603 1604 1621 13221321 14 51 1 4437 71602-1611- 1612-1613- 1631-1632- 1633-12101 23101 3111 24101 4111 15101 1101 1111 1121 1131 1141 1142 1151 1152 1153 1201 15 16 1211 1221 1231 1241 1251 1301 1311 1312 1313 1314 1321 1323 1324 1331 1332 1341 1401 1411 1421 1501 1502 1503 17 18 3
1511 1521 1601 1602 1603 1604 1611 1612 1613 1631 1632 19 1633 2101 3101 3111 4101 4111 5101 51144 122 1 20 1 3 3-5 1 3 3-7 21 22 1 1 3 3-8 4 4-1 586 1232 23 24 4
1 1 4 4-2 2006 4 4-3 25 26 1 1 4 4-3-1 4 4-3-2 27 28 1 1 4 4-3-3 192000 648000 4 4-4 1152 29 30 5
1 1 4 4-5 1621 1632 4 4-5 31 32 1101-1101 2 1101 34 2 1101 35 2 1101 1101 36 6
2 1101 2 1101 37 38 2 1101 2 1101 39 40 2 1101 2 1101 1 2 3 41 42 7
2 1101 2 1101 43 44 2 1101 2 1101 45 46 2 1101 2 1101 47 48 8
2 1101 2 1101 49 50 2 1101 2 1101 51 52 2 1101 2 1101 1. 2.5101 3. 53 54 9
3 3 CPA 1 2 3 4 5 6 56 3-1 1 2 3 57 58 3-2 -1 3-2 -2 1101 18 20-1 24 1121 3 3-4 22 29 30 31 59 60 10
3-2 -3 3-2 -4 1131 9 17 18 19 1141 6 9-1 CPA 47-1 61 62 3-2 -5 3-2 -6 1142 1151 6 CPA 7-1 CPA 7-2 28 6 CPA CPA 15 16 17 4 5 11 23 63 64 3-2 -7 3-2 -8 1152 1153 CPA 2 12111231CPA 2 10 1241 29 65 66 11
3-2 -9 3-2 -10 1251 1221 2-3 1301 1 1323 4-2 5 11-1 67 68 3-2 -11 3-2 -12 1324 6 1401 5-2 24 1411 4-2 69 70 3-2 -13 3-2 -14 1421 3-1 15-2 1501 31 1 2 71 72 12
3-2 -15 3-2 -16 1501 3 4 1511 3 4-1 4-2 17 22 73 74 3-2 -17 3-2 -18 1521 2 5101 33 47 75 76 3-3 3-3 3-3-1-3-3-2 77 78 13
3-3-3 1221 3-3-3 1 - - - - - 79 80 3-3-3 2 81 82 ( ) / () / /(3 5 ), ( ) 5% 1% 0.5% 0.5% 1% 83 84 14
85 86 87 88 89 90 15
91 92 93 94 95 96 16
97 98 99 100 101 102 17
103 104 3-3 3-3-4 105 106 3-3 3-3 3-3-5 3-3-5-1 -2 13121231 1141 1301, -3 1313 1211 107 108 18
3-3 3-3 3-3-5-4 1301-5 3-3-5 1311 -- - 109 110 3-3 1321-3-3-6 -1-2 -3-4 -5 111 112 1323-1401 113 114 19
3-3 3-3 3-3-6-4 1151 CPA 3-3-6-5 1152 /- - - 115 116 3-4 3-4 3-4-1 3-4-2 3-4-3 -- 117 118 3-4 3-4 3-4-3 1111 1 2 3 4 5 3-4-3 1111 119 120 20
3-4 3-4 3-4-3 1121 1 2 3 4 3-4-3 1121 1 2 3 121 122 3-4 3-4 3-4-3 1141 1 2 3-4-3 1141 1 2 3 4 123 124 3-4 3-4 3-4-3 1141 3-4-3 1142 1151 125 126 21
3-4 3-4-3 3-4 3-4-3 1201 1 2 3 1211 1 2 3 4 127 128 3-4 3-4 3-4-3 1221 1 2 3 4 3-4-3 1231 1 2 3 129 130 3-4 3-4 3-4-3 1251 1 2 3 3-4-3 1321 1 2 1323 131 132 22
3-4 3-4 3-4-3 1401 1 2 3 3-4-3 1411 1 2 133 134 3-5 3-5 3-5-1-3-5-2 3-5-3 3-5-4 CPA 135 136 3-5 1 1 2 3 4 2 1 23 45 3 1 2 4 1 2 3 4 3-5-5 3-5-6 3-5-7 137 138 23
- - - - - - 139 140 - - - - - - 141 142 - - - - - - 143 144 24
- - - CPA 145 3-5 3-5-8 3-5-9 146 3-5-9 3-5-10 147 148 3-5-10 3-5-11 CPA 149 150 25
3-5-12 3-5-13 151 152 3-5-14 CPA CPA 153 154 CPA CPA 155 3-6 3-6-1 156 26
担 体 3-6-3-1 -2 157 158 3-6-4-1 -2-3 -4-5 -6-3-6-5 159 160 3-6-6 3-6-7 1 2 3 161 162 27
3-6-8 歧 163 164 3-6-8 3-7 1. 2. 3. 4. 5. 6. 7. 165 166 8. 9. 10. 11. 12. 13. 14. 15. 16. 167 168 28
169 29