2007《会计》教材勘误（2007, accounting, teaching materials, Errata）.docVIP

2007《会计》教材勘误（2007, accounting, teaching materials, Errata） Anthraquinone (1) P35 positive, sixth lines of cash two words money is appropriate, because this chapter said cash refers to the narrow sense of cash (cash); this section of the last line of the short-term investment to trading financial assets or available for sale financial assets, the new guidelines have been no mention of short-term investment accounting. Anthraquinone (2) P48, 5 cases, the answer of held to maturity investment - principal all change held to maturity investment cost, to around P51. According to the standards and application guidelines, held to maturity investment in two details: cost, accrued interest, interest adjustment. - (3) - P77, third - 5 bottom line error, delete (examination is to test), inventory overage should belong to the early mistakes, through the previous annual profit and loss adjustment subjects, do not go unacknowledged subjects. Anthraquinone (4), 9 cases of P97, the long-term equity investment accounting (the investment cost) subject to rewrite the long-term equity investment cost, a total of 2. According to the criteria and guidelines, long-term equity investments accounted for using the equity method, should set up three subsidiary subjects: changes in the cost, profit and loss adjustment and other rights. Anthraquinone (5) P100, after the fourth last paragraph should be added: should share the unacknowledged losses of the invested entity, were registered in the book for future reference. The next section second above the reverse order respectively write down a few words behind the registration amount for future reference,. Anthraquinone (6) P113 in the last paragraph, write too messy, deleting the proposal directly to see criteria and guidelines. Anthraquinone (7) P118, second line from the bottom, increase: 6. fixed assets unused, the provision for depreciation should be included in the management fee. Anthraquinone (8) time period P120, P121 of two examples of d