民间非营利组织会计制度解释第1号（征求意见稿）(19)
<P style="LINE-HEIGHT: 150%; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 黑体; FONT-SIZE: 16pt; mso-bidi-font-family: 黑体">四、主要内容<o:p></o:p></SPAN></SPAN>
<P style="LINE-HEIGHT: 150%; TEXT-INDENT: 32pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: Arial; mso-hansi-font-family: 宋体">《解释1</SPAN>号》征求意见稿共包括14</SPAN>个问题，主要涉及以下三个方面内容：<o:p></o:p></SPAN></FONT></SPAN>
<P style="TEXT-INDENT: 32.15pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: Arial; mso-hansi-font-family: 宋体">（一）</SPAN></B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: Arial; mso-hansi-font-family: 宋体">《民非制度》未作规定亟待解决的问题</SPAN></B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: Arial; mso-hansi-font-family: 宋体">，包括长期待摊费用、注册资金、以前年度净资产调整、出资设立其他民间非营利组织等4</SPAN>个问题。</SPAN><B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: 仿宋_GB2312; mso-hansi-font-family: 仿宋_GB2312" lang=EN-US><o:p></o:p></SPAN></B></FONT>
<P style="LINE-HEIGHT: 150%; TEXT-INDENT: 32.15pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: Arial; mso-hansi-font-family: 宋体">（二）对《民非制度》有关规定做进一步说明的问题</SPAN></B><SPAN style="LINE-HEIGHT: 150%; FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: Arial; mso-hansi-font-family: 宋体">，包括限定性净资产、承接政府购买服务取得的收入等2</SPAN>个问题。<o:p></o:p></SPAN></SPAN></FONT>
<P style="TEXT-INDENT: 32.15pt; MARGIN: 0cm 0cm 0pt; mso-char-indent-count: 2.0" class=MsoNormal><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: Arial; mso-hansi-font-family: 宋体">（三）对《民非制度》相关规定进行完善的问题</SPAN></B><SPAN style="FONT-FAMILY: 仿宋_GB2312; FONT-SIZE: 16pt; mso-bidi-font-family: Arial; mso-hansi-font-family: 宋体">，包括实施范围、长期股权投资和合并会计报表、收入退回、存款利息、涉税业务、资产减值损失、现金流量表、会计报表附注等8</SPAN>个问题。<o:p></o:p></SPAN></SPAN></FONT>


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