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GUANYUYINFA《ZHENGFUHUIJIZHUNZEZHIDUJIESHIDI3HAO》DETONGZHI

日期: 2019-10-26 来源:沙巴体育首页|安全购彩 财政部

党中央有关部门,国务院各部委、各直属机构,全国人大常委会办公厅,全国政协办公厅,最高人民法院,最高人民检察院,各民主党派中央,有关人民团体,各省、自治区、直辖市、计划单列市财政厅(局),新疆生产建设兵团财政局:

WEILEJINYIBUJIANQUANHEWANSHANZHENGFUHUIJIZHUNZEZHIDU,QUEBAOZHENGFUHUIJIZHUNZEZHIDUYOUXIAOSHISHI,GENJU《ZHENGFUHUIJIZHUNZE——JIBENZHUNZE》(CAIZHENGBULINGDI78HAO),SHABATIYUSHOUYEZHIDINGLE《ZHENGFUHUIJIZHUNZEZHIDUJIESHIDI3HAO》,XIANYUYINFA,QINGZUNZHAOZHIXING。

沙巴体育首页ZHIXINGZHONGYOUHEWENTI,QINGJISHIFANKUIWOBU。

FUJIAN: ZHENGFUHUIJIZHUNZEZHIDUJIESHIDI3HAO

CAI ZHENG BU

2020NIAN10YUE20RI

FUJIAN:

政府会计准则制度解释第3号

沙巴体育首页YI、GUANYUJIESHOUJUANZENGYEWUDEHUIJICHULI

(YI)XINGZHENGSHIYEDANWEI(YIXIAJIANCHENGDANWEI)ANGUIDINGJIESHOUJUANZENG,YINGDANGQUFENYIXIAQINGKUANGJINXINGHUIJICHULI:

1.DANWEIQUDEJUANZENGDEHUOBIZIJINANGUIDINGYINGDANGSHANGJIAOCAIZHENGDE,YINGDANGANZHAO《ZHENGFUHUIJIZHIDU——XINGZHENGSHIYEDANWEIHUIJIKEMUHEBAOBIAO》(YIXIAJIANCHENG《ZHENGFUHUIJIZHIDU》)ZHONG“YINGJIAOCAIZHENGKUAN”KEMUXIANGGUANGUIDINGJINXINGCAIWUHUIJICHULI。YUSUANHUIJIBUZUOCHULI。

沙巴体育首页2.DANWEIJIESHOUJUANZENGRENWEITUOZHUANZENGDEZICHAN,YINGDANGANZHAO《ZHENGFUHUIJIZHIDU》ZHONGSHOUTUODAILIYEWUXIANGGUANGUIDINGJINXINGCAIWUHUIJICHULI。YUSUANHUIJIBUZUOCHULI。

沙巴体育首页3.CHUSHANGSHULIANGZHONGQINGKUANGWAI,DANWEIJIESHOUJUANZENGQUDEDEZICHAN,YINGDANGANZHAO《ZHENGFUHUIJIZHIDU》ZHONG“JUANZENGSHOURU”KEMUXIANGGUANGUIDINGJINXINGCAIWUHUIJICHULI;JIESHOUJUANZENGQUDEHUOBIZIJINDE,HAIYINGDANGTONGSHIANZHAO“QITAYUSUANSHOURU”KEMUXIANGGUANGUIDINGJINXINGYUSUANHUIJICHULI。

(ER)DANWEIJIESHOUJUANZENGDEFEIXIANJINZICHANDECHUSHIRUZHANGCHENGBEN,YINGDANGGENJU《ZHENGFUHUIJIZHUNZEDI1HAO——CUNHUO》DISHIYITIAO、《ZHENGFUHUIJIZHUNZEDI3HAO——GUDINGZICHAN》DISHIERTIAO、《ZHENGFUHUIJIZHUNZEDI4HAO——WUXINGZICHAN》DISHISANTIAO、《ZHENGFUHUIJIZHUNZEDI5HAO——GONGGONGJICHUSHESHI》DISHISANTIAO、《ZHENGFUHUIJIZHUNZEDI6HAO——ZHENGFUCHUBEIWUZI》DISHITIAODENGGUIDINGQUEDING。

沙巴体育首页SHANGSHUZHUNZETIAOKUANZHONGSUOCHENG“PINGJU”,BAOKUOFAPIAO、BAOGUANDAN、YOUGUANXIEYIDENG。YOUQUEZAOZHENGJUBIAOMINGPINGJUSHANGZHUMINGDEJINEGAOYUSHOUZENGZICHANTONGLEIHUOLEISIZICHANDESHICHANGJIAGE30%HUODABUDAOQI70%DE,ZEYINGDANGYITONGLEIHUOLEISIZICHANDESHICHANGJIAGEQUEDINGCHENGBEN。

SHANGSHUZHUNZETIAOKUANZHONGSUOCHENG“TONGLEIHUOLEISIZICHANDESHICHANGJIAGE”,YIBANZHIQUDEZICHANDANGRIJUANZENGFANGZICHANWUZIDECHUCHANGJIA、SUOXIAOSHOUWUZIDEXIAOSHOUJIA、FEIZICHANHUOXIAOSHOUWUZIZAIZHIMINGDAXINGDIANSHANGPINGTAITONGLEIHUOLEISISHANGPINJIAGEDENG。RUGUOCUNZAIZHENGFUZHIDAOJIAHUOZHENGFUDINGJIADE,YINGFUHEQIGUIDING。

(SAN)DANWEIZUOWEIZHUGUANBUMENHUOSHANGJIDANWEIXIANGQIFUSHUDANWEIFENPEISHOUZENGDEHUOBIZIJIN,YINGDANGANZHAO《ZHENGFUHUIJIZHIDU》ZHONG“DUIFUSHUDANWEIBUZHUFEIYONG(ZHICHU)”KEMUXIANGGUANGUIDINGCHULI;DANWEIANGUIDINGXIANGQIFUSHUDANWEIYIWAIDEQITADANWEIFENPEISHOUZENGDEHUOBIZIJIN,YINGDANGANZHAO《ZHENGFUHUIJIZHIDU》ZHONG“QITAFEIYONG(ZHICHU)”KEMUXIANGGUANGUIDINGCHULI。

沙巴体育首页DANWEIXIANGZHENGFUHUIJIZHUTIFENPEISHOUZENGDEFEIXIANJINZICHAN,YINGDANGANZHAO《ZHENGFUHUIJIZHIDU》ZHONG“WUCHANGDIAOBOJINGZICHAN”KEMUXIANGGUANGUIDINGCHULI;DANWEIXIANGFEIZHENGFUHUIJIZHUTIFENPEISHOUZENGDEFEIXIANJINZICHAN,YINGDANGANZHAO《ZHENGFUHUIJIZHIDU》ZHONG“ZICHANCHUZHIFEIYONG”KEMUXIANGGUANGUIDINGCHULI。

(SI)DANWEISHIYONG、CHUZHISHOUZENGZICHAN,YINGDANGANZHAO《ZHENGFUHUIJIZHIDU》XIANGGUANGUIDINGJINXINGHUIJICHULI。CHUZHISHOUZENGZICHANQUDEDEJINGSHOURU(QUDEJIAKUANKOUJIANZHIFUDEXIANGGUANSHUIFEIHOUDEJINE),ANGUIDINGSHANGJIAOCAIZHENGDE,YINGDANGTONGGUO“YINGJIAOCAIZHENGKUAN”KEMUHESUAN;ANGUIDINGNARUBENDANWEIYUSUANGUANLIDE,YINGDANGTONGGUO“QITA(YUSUAN)SHOURU”KEMUHESUAN。

ER、GUANYUZHENGFUDUIWAITOUZIYEWUDEHUIJICHULI

沙巴体育首页(YI)《ZHENGFUHUIJIZHUNZEDI2HAO——TOUZI》(YIXIAJIANCHENG2HAOZHUNZE)SUOCHENG“GUQUANTOUZI”,SHIZHIZHENGFUHUIJIZHUTICHIYOUDEGELEIGUQUANTOUZIZICHAN,BAOKUOGUOJIJINRONGZUZHIGUQUANTOUZI、TOUZIJIJINGUQUANTOUZI、QIYEGUQUANTOUZIDENG。ZHENGFUCAIZHENGZONGYUSUANHUIJIYINGDANGANZHAOCAIZHENGZONGYUSUANHUIJIZHIDUXIANGGUANGUIDINGDUIBENJIZHENGFUCHIYOUDEGELEIGUQUANTOUZIZICHANJINXINGHESUAN。

沙巴体育首页(ER)GENJUGUOWUYUANHEDIFANGRENMINZHENGFUSHOUQUAN、DAIBIAOBENJIRENMINZHENGFUDUIGUOJIACHUZIQIYELVXINGCHUZIRENZHIZEDEDANWEI,YUQILVXINGCHUZIRENZHIZEDEGUOJIACHUZIQIYEZHIJIANBUCUNZAIGUQUANTOUZIGUANXI,QILVXINGCHUZIRENZHIZEDEXINGWEIBUSHIYONG2HAOZHUNZEGUIDING,BUZUOWEIDANWEIDETOUZIJINXINGHUIJICHULI。TONGGUODANWEIZHANGHUDUIGUOJIACHUZIQIYETOURUHUOBIZIJIN,NARUBENDANWEIYUSUANGUANLIDE,YINGDANGANZHAO《ZHENGFUHUIJIZHIDU》ZHONG“QITAFEIYONG(ZHICHU)”KEMUXIANGGUANGUIDINGCHULI;BUNARUBENDANWEIYUSUANGUANLIDE,YINGDANGANZHAO《ZHENGFUHUIJIZHIDU》ZHONG“QITAYINGFUKUAN”KEMUXIANGGUANGUIDINGCHULI。

沙巴体育首页BENJIESHISHIXINGQIANYOUGUANDANWEIJIANGGUOJIACHUZIQIYEJIRUBENDANWEIZHANGQIGUQUANTOUZIDE,YINGDANGZIBENJIESHISHIXINGZHIRI,JIANGYUAN“ZHANGQIGUQUANTOUZI”KEMUYUEZHONGDEXIANGGUANZHANGMIANYUEZHUANCHU,JIEJI“LEIJIYINGYU”KEMU(YIQIANNIANDUCHUZI)HUO“QITAFEIYONG”KEMU(BENNIANDUCHUZI),DAIJI“ZHANGQIGUQUANTOUZI”KEMU,BINGJIANGXIANGYINGDE“QUANYIFADIAOZHENG”KEMUYUE(RUYOU)ZHUANRU“LEIJIYINGYU”KEMU。

(SAN)DANWEIANGUIDINGCHUZICHENGLIFEIYINGLIFARENDANWEI,RUSHIYEDANWEI、SHEHUITUANTI、JIJINHUIDENG,BUSHIYONG2HAOZHUNZEGUIDING,CHUZISHIYINGDANGANZHAOCHUZIJINE,JIEJI“QITAFEIYONG”KEMU,DAIJI“YINXINGCUNKUAN”DENGKEMU;TONGSHI,ZAIYUSUANHUIJIZHONGJIEJI“QITAZHICHU”KEMU,DAIJI“ZIJINJIECUN”KEMU。DANWEIYINGDANGDUICHUZICHENGLIDEFEIYINGLIFARENDANWEISHEZHIBEICHABUJINXINGDENGJI。

BENJIESHISHIXINGQIANDANWEICHUZICHENGLIFEIYINGLIFARENDANWEIBINGJIANGCHUZIJINEJIRUZHANGQIGUQUANTOUZIDE,YINGDANGZIBENJIESHISHIXINGZHIRI,JIANGYUAN“ZHANGQIGUQUANTOUZI”KEMUYUEZHONGDUIFEIYINGLIFARENDANWEIDECHUZIJINEZHUANCHU,JIEJI“LEIJIYINGYU”KEMU(YIQIANNIANDUCHUZI)HUO“QITAFEIYONG”KEMU(BENNIANDUCHUZI),DAIJI“ZHANGQIGUQUANTOUZI”KEMU。

沙巴体育首页SAN、GUANYUZHENGFUZHAIQUANDEHUIJICHULI

GENJU《ZHENGFUHUIJIZHUNZEDI8HAO——FUZHAI》(YIXIAJIANCHENG8HAOZHUNZE)DIQITIAOGUIDING,ZHENGFUFAXINGDEZHENGFUZHAIQUANSHUYUZHENGFUJUJIEDEZHAIWU。YOUGUANZHENGFUZHAIQUANDEHUIJICHULIGUIDINGRUXIA:

(YI)CAIZHENGZONGYUSUANHUIJIDECHULI。

ZHENGFUCAIZHENGZONGYUSUANHUIJIYINGDANGANZHAO8HAOZHUNZEHECAIZHENGZONGYUSUANHUIJIZHIDUXIANGGUANGUIDINGDUIZHENGFUZHAIQUANJINXINGHUIJICHULI。

(ER)SHIYONGZHENGFUZHAIQUANZIJINDEDANWEIDEHUIJICHULI。

1.DANWEISHIJICONGTONGJICAIZHENGQUDEZHENGFUZHAIQUANZIJINDE,YINGDANGJIEJI“YINXINGCUNKUAN”、“LINGYUEZHANGHUYONGKUANEDU”DENGKEMU,DAIJI“CAIZHENGBOKUANSHOURU”KEMU;TONGSHIZAIYUSUANHUIJIZHONGJIEJI“ZIJINJIECUN”DENGKEMU,DAIJI“CAIZHENGBOKUANYUSUANSHOURU”KEMU。

ANZHAOYUSUANGUANLIYAOQIUXUDUIZHENGFUZHAIQUANZIJINDANDUFANYINGDE,YINGDANGZAI“CAIZHENGBOKUAN(YUSUAN)SHOURU”KEMUXIAJINXINGMINGXIHESUAN。LIRU,QUDEDIFANGZHENGFUZHAIQUANZIJINDE,YINGDANGGENJUDIFANGZHENGFUZHAIQUANLEIBIEANZHAO“DIFANGZHENGFUYIBANZHAIQUANZIJINSHOURU”、“DIFANGZHENGFUZHUANXIANGZHAIQUANZIJINSHOURU”DENGJINXINGMINGXIHESUAN。

沙巴体育首页2.TONGJICAIZHENGYIDIFANGZHENGFUZHAIQUANZHIHUANDANWEIYUANYOUFUZHAIDE,DANWEIYINGDANGJIEJI“ZHANGQIJIEKUAN”、“YINGFULIXI”DENGKEMU,DAIJI“LEIJIYINGYU”KEMU。YUSUANHUIJIBUZUOCHULI。

3.DANWEIXUYAOXIANGTONGJICAIZHENGSHANGJIAOZHUANXIANGZHAIQUANDUIYINGXIANGMUZHUANXIANGSHOURUDE,QUDEZHUANXIANGSHOURUSHI,YINGDANGJIEJI“YINXINGCUNKUAN”DENGKEMU,DAIJI“YINGJIAOCAIZHENGKUAN”KEMU;SHIJISHANGJIAOSHI,JIEJI“YINGJIAOCAIZHENGKUAN”KEMU,DAIJI“YINXINGCUNKUAN”DENGKEMU。YUSUANHUIJIBUZUOCHULI。

4.DANWEIYINGDANGDUISHIYONGDIFANGZHENGFUZHAIQUANZIJINSUOXINGCHENGDEZICHAN、SHANGJIAODEZHUANXIANGZHAIQUANDUIYINGXIANGMUZHUANXIANGSHOURUJINXINGFUZHUHESUANHUOBEICHABUDENGJI。

沙巴体育首页SI、GUANYUBAOGAORIHOUDIAOZHENGSHIXIANGDEHUIJICHULI

(YI)DANWEIYINGDANGANGUIDINGDEJIEZHANGRIJINXINGJIEZHANG,BUDETIQIANHUOZHEYANCHI。NIANDUJIEZHANGRIWEIGONGLINIANDUMEINIANDE12YUE31RI,JI《ZHENGFUHUIJIZHUNZEDI7HAO——HUIJIDIAOZHENG》(YIXIAJIANCHENG7HAOZHUNZE)SUOCHENGDENIANDUBAOGAORI。NIANDUZHONGLEJIEZHANGSHI,SUOYOUZONGZHANGZHANGHUDOUYINGDANGJIECHUQUANNIANFASHENGEHENIANMOYUE,BINGJIANGGEZHANGHUDEYUEJIEZHUANDAOXIAYIHUIJINIANDU。DANWEIBUDEDUIYIJIZHANGPINGZHENGJINXINGSHANCHU、CHARUHUOXIUGAI。

7HAOZHUNZEGUIDINGDE“BAOGAORIYIHOUFASHENGDEDIAOZHENGSHIXIANG”(YIXIAJIANCHENGBAOGAORIHOUDIAOZHENGSHIXIANG)SHIZHIZIBAOGAORIZHIBAOGAOPIZHUNBAOCHURIZHIJIANFASHENGDE、DANWEIHUODEXINDEHUOZHEJINYIBUDEZHENGJUYOUZHUYUDUIBAOGAORICUNZAIZHUANGKUANGDEYOUGUANJINEZUOCHUZHONGXINGUJIDESHIXIANG,BAOKUOYIZHENGSHIZICHANFASHENGLEJIANSUN、YIQUEDINGHUODEHUOZHEZHIFUDEPEICHANG、CAIWUWUBIHUOZHECHACUODENG。BAOGAOPIZHUNBAOCHURIYIBANWEICAIZHENGBUMENSHENHETONGGUOHOU,DANWEIFUZERENPIZHUNBAOGAOBAOCHUDERIQI。

沙巴体育首页DUIYUBAOGAORIHOUDIAOZHENGSHIXIANG,DANWEIYINGDANGANZHAO7HAOZHUNZEDISHIBATIAODEGUIDINGJINXINGHUIJICHULI,JUTIGUIDINGRUXIA:

1.ZAIFASHENGDIAOZHENGSHIXIANGDEQIJIANJINXINGZHANGWUCHULI:

(1)SHEJIYINGYUDIAOZHENGDESHIXIANG,TONGGUO“YIQIANNIANDUYINGYUDIAOZHENG”KEMUHESUAN。DIAOZHENGZENGJIAYIQIANNIANDUSHOURUHUODIAOZHENGJIANSHAOYIQIANNIANDUFEIYONGDESHIXIANG,JIRU“YIQIANNIANDUYINGYUDIAOZHENG”KEMUDEDAIFANG;FANZHI,JIRU“YIQIANNIANDUYINGYUDIAOZHENG”KEMUDEJIEFANG。

沙巴体育首页(2)SHEJIYUSUANSHOUZHIDIAOZHENGDESHIXIANG,TONGGUO“CAIZHENGBOKUANJIEZHUAN”、“CAIZHENGBOKUANJIEYU”、“FEICAIZHENGBOKUANJIEZHUAN”、“FEICAIZHENGBOKUANJIEYU”DENGKEMUXIA“NIANCHUYUEDIAOZHENG”MINGXIKEMUHESUAN。DIAOZHENGZENGJIAYIQIANNIANDUYUSUANSHOURUHUODIAOZHENGJIANSHAOYIQIANNIANDUYUSUANZHICHUDESHIXIANG,JIRU“NIANCHUYUEDIAOZHENG”MINGXIKEMUDEDAIFANG;FANZHI,JIRU“NIANCHUYUEDIAOZHENG”MINGXIKEMUDEJIEFANG。

沙巴体育首页(3)BUSHEJIYINGYUDIAOZHENGHUOYUSUANSHOUZHIDIAOZHENGDESHIXIANG,DIAOZHENGXIANGGUANKEMU。

2.DIAOZHENGHUIJIBAOBIAOHEFUZHUXIANGGUANXIANGMUDEJINE:

(1)BAOGAORIBIANZHIDEHUIJIBAOBIAOXIANGGUANXIANGMUDEQIMOSHUHUO(HE)BENNIANFASHENGSHU。

沙巴体育首页(2)DIAOZHENGSHIXIANGFASHENGDANGQIBIANZHIDEHUIJIBAOBIAOXIANGGUANXIANGMUDEQICHUSHUHUO(HE)SHANGNIANSHU。

沙巴体育首页(3)JINGGUOSHANGSHUDIAOZHENGHOU,RUGUOSHEJIBAOBIAOFUZHUNEIRONGDE,HAIYINGZUOCHUXIANGYINGDIAOZHENGHUOSHUOMING。

(ER)DANWEIZAIBAOGAORIZHIBAOGAOPIZHUNBAOCHURIZHIJIANFAXIANDEBAOGAOQIYIQIANQIJIANDEZHONGDAHUIJICHACUO,YINGDANGGENJU7HAOZHUNZEDISHIWUTIAODIYIKUANHEDISHIBATIAODEGUIDINGJINXINGHUIJICHULI,JUTIGUIDINGRUXIA:

沙巴体育首页1.ANZHAOBENTIAO(YI)GUANYUBAOGAORIHOUDIAOZHENGSHIXIANGZHANGWUCHULIDEGUIDING,ZAIFAXIANCHACUODEQIJIANJINXINGZHANGWUCHULI。

沙巴体育首页2.DIAOZHENGHUIJIBAOBIAOHEFUZHUXIANGGUANXIANGMUDEJINE:

(1)YINGXIANGSHOURU、FEIYONGHUOZHEYUSUANSHOUZHIDE,YINGDANGJIANGHUIJICHACUODUISHOURU、FEIYONGHUOZHEYUSUANSHOUZHIDEYINGXIANGHUOZHELEIJIYINGXIANGDIAOZHENGBAOGAOQIQICHU、QIMOHUIJIBAOBIAOXIANGGUANJINGZICHANXIANGMUHUOZHEYUSUANJIEZHUANJIEYUXIANGMU,BINGDIAOZHENGQITAXIANGGUANXIANGMUDEQICHU、QIMOSHUHUO(HE)BENNIANFASHENGSHU;BUYINGXIANGSHOURU、FEIYONGHUOZHEYUSUANSHOUZHIDE,YINGDANGDIAOZHENGBAOGAOQIXIANGGUANXIANGMUDEQICHU、QIMOSHU。

沙巴体育首页(2)DIAOZHENGFAXIANCHACUODANGQIBIANZHIDEHUIJIBAOBIAOXIANGGUANXIANGMUDEQICHUSHUHUO(HE)SHANGNIANSHU。

(3)JINGGUOSHANGSHUDIAOZHENGHOU,RUGUOSHEJIBAOBIAOFUZHUNEIRONGDE,HAIYINGZUOCHUXIANGYINGDIAOZHENGHUOSHUOMING。

(SAN)DANWEIZAIBAOGAORIZHIBAOGAOPIZHUNBAOCHURIZHIJIANFAXIANDEBAOGAOQIJIANDEHUIJICHACUOHUOBAOGAOQIYIQIANQIJIANDEFEIZHONGDAHUIJICHACUO、YINGXIANGHUOZHELEIJIYINGXIANGBUNENGHELIQUEDINGDEZHONGDAHUIJICHACUO,YINGDANGGENJU7HAOZHUNZEDISHIWUTIAODIERKUANGUIDINGZHIXING,JUTIANZHAOBENTIAO(YI)DEGUIDINGJINXINGHUIJICHULI。

WU、GUANYUSHENGXIAORIQI

沙巴体育首页BENJIESHIZIGONGBUZHIRIQISHIXING。


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