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1 5 2 116 2 4 3 187 3 4 5 320 4 4 5 60 120012006227 22001200636 32001200645 11997 10 21998 3 3Perspective, The Journal of ACCA Hong Kong, Autumn 1999. 4 1999 5 52000 6 2003 5 7 5
1 2004 7 1 2 3 4 1 1998.12001.12 2 2001.122003.12 32001.122004.8 4, 2003.92005.9.30 519992001 1 1 2001 4 22000 2001 32002 1 4 1 2003 1 52003 3 1 19941998 2001.10.8 2, 2003.10.20 3 6
1 5 3 160 2 4 4 210 3 4 5 320 4 4 5 320 120012006240 22001200680 32001200650 1 21 1999-2001 2 21 1998-2000 1 1 2000 9 2 21 1 2002 4 32002 7 4 1 2002 7 7
52002 11 62003 9 11999 22000 32005 12 8
1Preparation of Financial StatementsACCA 4 1 65 2Intermediate Accounting 5 6 800 3 5 4 180 4 4 4 280 5 4 4 240 120022004180 22001200660 32001200640 2004 11999 12 22001 10 3 2003 1 42003 6 9
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1949-07 1952-05 1963-10 1956-08 1946-08 1964-06 1963-03 1968-01 1973-11 1973-05 1954-07 1968-04 1968-07 1978-01 1964-04 1978-06 14 6 4 2 2 86%50 100% 14 50 4 40 49 3 30 39 6 30 1 30 31-40 41-50 50-60 6 6 2 1 6 3 4 9 5 43% 43% 14% 7% 36% 28% 29% 64% 36% 12
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1 2 85 6 65 14 1 2 3 16
1 2 3 1 3 3 3 3 3 15 2 17
3 1 2 20% 20% 80% 1 2 3 4 2001 2006 1983 3 1994 1996 2000 2001 8 18
1989 1997 2001 2 1995 2000 4 2003 4 20 400 400 150 200 2001 21 19
3 500 1994 2000 ppt 2005 BB 20
1 2 3511 4 5 62006 MBA 10 2003-2004 2004-2005 2005-2006 1 9.86 9.85 9.88 2 9.76 9.79 9.82 3 9.78 9.80 9.86 4 9.51 9.60 9.68 21
5 9.41 9.43 9.52 6 9.44 9.42 9.62 7 9.77 9.80 9.91 8 9.36 9.35 9.93 9 9.76 9.81 9.81 10 9.48 9.65 9.87 9.63 9.65 9.88 9.723 1 2 14 1 2 3 4 FASBIASB 5 6 110 A B C D 210 A B C D 310 A B C D 410 A B C D 510 A B C D 610 A B C D 710 A B C D 22
810 A B C D 910 A B C D 1010 A B C D 1.0 0.8 0.6 0.4 4 23
1 1953 2 80 3 80 1 14 8 5 4 5 4 10 40 7 40 7 50% 2 20 80 90 1994 1986 3 21 30 24
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