新税制下、税务风险防范与会计报表深度解析及财务风险管理（成都，9月18-19日）

mand003

<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">新税制下、税务风险防范与会计报表深度解析及财务风险管理（成都，<SPAN lang=EN-US>9</SPAN>月<SPAN lang=EN-US>18-19</SPAN>日） <SPAN lang=EN-US><?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" /><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">【培训时间】</SPAN></B><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">成都，<SPAN lang=EN-US>2009</SPAN>年<SPAN lang=EN-US>9</SPAN>月<SPAN lang=EN-US>18-19</SPAN>日、深圳，<SPAN lang=EN-US>9</SPAN>月<SPAN lang=EN-US>25-26</SPAN>日<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">【培训地点】</SPAN></B><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">成都、深圳<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">【课程对象】</SPAN></B><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-font-kerning: 0pt; mso-bidi-font-family: 宋体">各企业及企业集团、上市公司的财务总监、财务经理、税务经理、会计主管等财务人员。</SPAN><B><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p></o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">【培训背景】<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 15.75pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.5"><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">近期，国家税务总局陆续下发了多个重要税收政策，如：<SPAN lang=EN-US><A title=最新所得税优惠政策（财税[2009]69号） href="http://www.cctax.net/news_view.asp?newsid=22848" target=blank><FONT face=Arial><FONT color=#000000><SPAN lang=EN-US style="mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 宋体; mso-hansi-font-family: 宋体"><SPAN lang=EN-US>最新所得税优惠政策（财税[2009]69</SPAN></SPAN><SPAN lang=EN-US style="mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 宋体; mso-hansi-font-family: 宋体"><SPAN lang=EN-US>号）</SPAN></SPAN></FONT></FONT></A></SPAN>； <SPAN lang=EN-US><A title=最新重组业务税收政策（财税[2009]59号） href="http://www.cctax.net/news_view.asp?newsid=22841" target=blank><FONT face=Arial><FONT color=#000000><SPAN lang=EN-US style="mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 宋体; mso-hansi-font-family: 宋体"><SPAN lang=EN-US>最新重组业务税收政策（财税[2009]59</SPAN></SPAN><SPAN lang=EN-US style="mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 宋体; mso-hansi-font-family: 宋体"><SPAN lang=EN-US>号）</SPAN></SPAN></FONT></FONT></A></SPAN>； <SPAN lang=EN-US><A title=关于企业资产损失税前扣除政策的通知 href="http://www.cctax.net/news_view.asp?newsid=22770" target=blank><SPAN lang=EN-US style="mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 宋体; mso-hansi-font-family: 宋体"><SPAN lang=EN-US><FONT face=Arial color=#000000>关于企业资产损失税前扣除政策的通知</FONT></SPAN></SPAN></A>&nbsp;</SPAN>（财税<SPAN lang=EN-US>[2009]57</SPAN>号）；<SPAN lang=EN-US><A title=关于企业所得税若干税务事项衔接问题的通知 href="http://www.cctax.net/news_view.asp?newsid=22414" target=blank><SPAN lang=EN-US style="COLOR: windowtext; mso-bidi-font-family: 'Times New Roman'; mso-ascii-font-family: 宋体; mso-hansi-font-family: 宋体"><SPAN lang=EN-US><FONT face=Arial>关于企业所得税若干税务事项衔接问题的通知</FONT></SPAN></SPAN></A></SPAN>等系列政策法规，这些政策法规将对企业的经营活动产生重大直接影响。本次会议将对企业所得税系统、深入、全面的进行讲解，以案例教学为主，让学员对企业所得税最新政策法规、所得税疑难问题处理及所得税纳税核算等知识有一个全面的掌握，整个会议将以场景式案例贯穿始终，让参会财税专业人士领悟到实战前沿的最新操作方略。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.0"><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">企业涉及的经济活动纷繁复杂，财税处理往往比较困难。特别是长期股权投资以及企业合并、分立、整体转让、资产置换、改制重组、清算、资产评估等业务更是难中之难。本次培训旨在帮助相关企业解决财务难题、找寻财税处理的有效路径，并对企业提供一些重组改制的税务筹划方略。本次研讨会是我国财税实务领域第一次以所得税及长期股权投资、并购重组业务处理难点解析与实务操作为主题进行的高端培训，会议将对目前上市公司成功的案例进行详细的剖析，是一场档次高、规模大、影响广泛的交流学习盛会，最突出的特点将财务、会计、税务三大内容有机融合，理论与实践的完美嫁接，为企业高级财务人员提供最有效、最适用的财税解决方案，成为资本运作的行家里手。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">【课程大纲】<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">第一章<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN></SPAN>新税制下，税收风险的防范<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">第一部分<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN></SPAN>资产类项目<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">一、交易性金融工具<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、会计处理<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、所得税有关规定<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、纳税调整操作实务<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">二、应收账款<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、会计处理<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、所得税有关规定<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、纳税调整操作实务<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">三、存货<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、会计处理<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、增值税有关规定<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、所得税有关规定<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">4</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、纳税调整操作实务 ：<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■固定资产与低值易耗品有一定区别；<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■低值易耗品摊销有不同规定 ；<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■存货跌价准备在税前不允许列支；<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■以债务重组方式换入存货成本 ；<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■存货发出计价方法。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">四、固定资产<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、会计处理<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、增值税有关规定<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、所得税有关规定<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">4</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、纳税调整操作实务：<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■残值率——要求<SPAN lang=EN-US>5%</SPAN>；<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■使用年限；<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■固定资产减值准备不允许税前扣除；<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■接受捐赠的固定资产如果已纳入当期的应税所得，提取的折旧可在税前扣除；<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■以债务重组方式换入固定资产计价；<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■非货币性交易换入固定资产计价。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">五、无形资产<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、会计处理<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp;&nbsp; </SPAN><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、所得税规定<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、纳税调整操作实务<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■无形资产的确认问题<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■无形资产的使用年限<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■无形资产的特殊问题<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">六、可供出售金融资产和持有至到期投资<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、会计处理<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、营业税及所得税有关规定<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、纳税调整操作实务<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">七、长期股权投资<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、会计处理<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、所得税有关规定<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、纳税调整操作实务<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">八、投资性房地产<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、会计处理<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、营业税规定<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、所得税规定<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">4</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、纳税调整操作实务<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">九、长期待摊费用<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、会计处理<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、所得税规定<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、纳税调整操作实务：<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■开办费；<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■租入固定资产改良支出；<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■装修费等；<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■固定资产修理与改良的区别。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">第二部分<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN></SPAN>负债和权益类项目<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">一、应付账款和其他应付款<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、会计处理<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、所得税规定<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、纳税调整操作实务<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">二、预收帐款<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、会计处理<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、所得税规定<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、纳税调整操作实务<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">三、应付职工薪酬<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、会计处理<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、企业所得税规定<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、个人所得税规定<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">4</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、纳税调整操作实务<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■工资及三项费用；<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■保险；<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■住房公积金；<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■辞退福利；<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■股份支付。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">四、预计负债<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、会计处理<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp;&nbsp; </SPAN><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、所得税规定<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">五、实收资本<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">六、资本公积<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">七、盈余公积和未分配利润<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">第三部分<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN></SPAN>损益类项目<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">一、营业收入<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、会计处理<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 31.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 3.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■正常销售商品收入；<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 31.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 3.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■劳务收入；<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 31.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 3.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■让渡使用权收入；<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 31.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 3.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■建造合同。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、增值税的有关规定<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、营业税有关规定<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">4</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、所得税有关规定<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">5</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、纳税调整操作实务<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 21pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 2.0"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">6</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、其他收入的差异：<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 31.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 3.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■技术转让费；<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 31.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 3.0"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■在建工程试运行收入<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">二、营业成本<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">三、销售费用<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 10.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.0"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、手续费和佣金<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><SPAN style="mso-spacerun: yes">&nbsp;</SPAN>2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、广告费和业务宣传费<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">四、管理费用<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、开办费：国税函<SPAN lang=EN-US>[2009]98</SPAN>；工资：条例和国税函<SPAN lang=EN-US>[2009]3</SPAN>；<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、职工福利费：条例和国税函<SPAN lang=EN-US>[2009]3</SPAN>，国税函<SPAN lang=EN-US>[2009]98</SPAN>；<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、职工教育经费：条例、国税函<SPAN lang=EN-US>[2009]98</SPAN>、国税函<SPAN lang=EN-US>[2009]202</SPAN>；<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">4</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、工会经费、办公费、差旅费、保险费、业务招待费：条例、国税函<SPAN lang=EN-US>[2009]98</SPAN>、国税函<SPAN lang=EN-US>[2009]202</SPAN>；<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">5</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、研究费用：条例<SPAN lang=EN-US>50%</SPAN>加计扣除、国税函<SPAN lang=EN-US>[2009]98</SPAN>。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">五、财务费用<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、借款利息资本化和费用化<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、营业税规定<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、所得税规定<SPAN lang=EN-US> <o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">六、资产减值损失<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">七、公允价值变动损益<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">八、投资收益<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">九、营业外收入<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">十、营业外支出<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">第二章<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN></SPAN>会计报表深度解析及企业财务风险管理<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">第一部分<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN></SPAN>资产负债表<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、资产类科目的分析<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 20.6pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.96"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■资产的质量如何衡量？什么叫“时点”概念？<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 20.6pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.96"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■货币资金中的“来龙去脉”与企业财务信息控制？<SPAN lang=EN-US>3</SPAN>）“健康”的资产结构比例是怎样的？<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 20.6pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.96"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、负债类科目的分析<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 20.6pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.96"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■负债的质量如何衡量？与所有者权益之间的比例关系<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 20.6pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.96"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■“预收账款”、“应付账款”、“其他应付款”的勾稽关系及企业战略。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 20.6pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.96"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■“短期借款”占流动负债的“良性”比例<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 20.6pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.96"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■“应付职工薪酬”对企业会计偿债指标的重大影响<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 20.6pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.96"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、所有者权益类科目的分析<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 20.6pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.96"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■所有者权益“追求”什么？所有者权益结构与企业发展战略<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 20.6pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.96"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■会计人员眼中的“实收资本”应是什么？<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 20.6pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.96"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■“资本公积”各明细项目转增“实收资本”的差异？<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">第二部分<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN></SPAN>损益表<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、利润数量分析“五步棋”<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、利润质量分析中关键的“五对关系”<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、营业收入的分析<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 20.6pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.96"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■“收入”与“利得”的概念？<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 20.6pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.96"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■收入与应收账款的增长速度“快慢”意味着什么？<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 20.6pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.96"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■“视同销售”“价外费用”与会计眼中收入的区别？<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 20.65pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.96"><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">4</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、营业成本的分析<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 20.6pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.96"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■营业成本与毛利率之间的关系？<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 20.6pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.96"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">■“收入”和“成本”的配比注意什么？<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 20.6pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 1.96"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">5</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、营业利润的结构应是怎样的？<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">6</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、期间费用与利润的关系？期间费用分析的“多重角度”。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">第三部分<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN></SPAN>现金流量表<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、利润非现金<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、现金流量表与资产负债表及损益表最大的不同点？<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、现金流量表三项活动的<SPAN lang=EN-US>8</SPAN>大结构图透视企业“生命线”<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">【讲师介绍】<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 31.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 3.0"><?xml:namespace prefix = st1 ns = "urn:schemas-microsoft-com:office:smarttags" /><st1:PersonName w:st="on" ProductID="黄"><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">黄</SPAN></st1:PersonName><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">老师，中国培训资讯网<SPAN lang=EN-US>(www.e71edu.com)</SPAN>资深讲师，熟悉中国、英美等西方国家会计准则及税制、对中国税法有深入的研究，了解国际金融、贸易等有关知识。经常任上海财大、中山大学、厦大、国家会计学院、西南财大、中国人民大学等高校硕士研究生及财税专业课程；应深圳证券交易所的邀请，担任上市公司高管定期培训班的财税课程；长期从事各类企业的财税顾问及审计工作，具有很强的财税实务操作能力，成功的为众多企业提供科学实用的税务规划和财务管理方案；熟悉资本运作、经常策划并参与企业股权并购、资产并购及企业上市前的准备工作；先后受聘多家国内及跨国大企业集团与一批中小企业的财务顾问；受聘担任科技部、广东省科技厅、广州市科技局等机构的财务评审专家。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; TEXT-INDENT: 31.5pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly; mso-char-indent-count: 3.0"><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">张中国培训资讯网<SPAN lang=EN-US>(www.e71edu.com)</SPAN>资深讲师，我国转让定价<SPAN lang=EN-US>/</SPAN>预约定价税务专业服务的实务操作专家、中国转让定价网总裁、中国转让定价服务联盟首席转让定价专家。先后在浙江大学<SPAN lang=EN-US>MBA</SPAN>、中山大学<SPAN lang=EN-US>MBA</SPAN>、上海交通大学与香港城市大学合作<SPAN lang=EN-US>MBA</SPAN>课程授课。曾为深圳富士康集团、深圳同洲电子股份、深圳郎钜地产、广西斯壮股份、长城计算机集团等近百家企业提供过财务管理咨询，纳税筹划方案设计和管理培训等方面的服务。熟悉资本运作、经常策划并参与企业股权并购、资产并购及企业上市前的准备工作；其课程具有：理论注重系统性和前瞻性；过程注重学员参与和现场互动；课程内容实用性和针对性强；大量的案例分析，使学员能学有所用；课程生动活泼的教学方式等特点。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><B style="mso-bidi-font-weight: normal"><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">【费用及报名】<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></B></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">1</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、费用：培训费<SPAN lang=EN-US>2800</SPAN>元（含培训费、讲义费）；如需食宿，会务组可统一安排<SPAN lang=EN-US>,</SPAN>费用自理。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">2</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、报名咨询：<SPAN lang=EN-US>010-63836477<SPAN style="mso-spacerun: yes">&nbsp; </SPAN>63830994<SPAN style="mso-spacerun: yes">&nbsp; </SPAN>13810210257<SPAN style="mso-spacerun: yes">&nbsp; </SPAN></SPAN>鲍老师<SPAN lang=EN-US><SPAN style="mso-spacerun: yes">&nbsp; </SPAN><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">3</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、报名流程：电话登记<SPAN lang=EN-US>--&gt;</SPAN>填写报名表<SPAN lang=EN-US>--&gt;</SPAN>发出培训确认函<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">4</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、备注：如课程已过期，请访问我们的网站，查询最新课程<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">5</SPAN><SPAN style="COLOR: black; FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt">、详细资料请访问中国培训资讯网：<SPAN lang=EN-US><A href="http://www.e71edu.com/"><SPAN style="mso-ascii-font-family: 宋体; mso-hansi-font-family: 宋体"><FONT face=Arial color=#000000>www.e71edu.com</FONT></SPAN></A> (</SPAN>每月在全国开设四百多门公开课，欢迎报名学习<SPAN lang=EN-US>)<o:p></o:p></SPAN></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt; LINE-HEIGHT: 20pt; mso-line-height-rule: exactly"><SPAN lang=EN-US style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt"><o:p>&nbsp;</o:p></SPAN></P>
<P class=MsoNormal style="MARGIN: 0cm 0cm 0pt"><SPAN lang=EN-US><o:p><FONT face="Times New Roman">&nbsp;</FONT></o:p></SPAN></P>