关于征求《律师事务所相关业务会计处理规定（征求意见稿）》意见的函(17)
<SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: TimesNewRomanPSMT; mso-font-kerning: 0pt" lang=EN-US>4</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: 仿宋_GB2312; mso-font-kerning: 0pt">．在</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: TimesNewRomanPSMT; mso-font-kerning: 0pt">“</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: 仿宋_GB2312; mso-font-kerning: 0pt">其他应付款</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: TimesNewRomanPSMT; mso-font-kerning: 0pt">”</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: 仿宋_GB2312; mso-font-kerning: 0pt">科目下增设</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: TimesNewRomanPSMT; mso-font-kerning: 0pt">“</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: 仿宋_GB2312; mso-font-kerning: 0pt">业务协作款</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: TimesNewRomanPSMT; mso-font-kerning: 0pt">”</SPAN><SPAN style="FONT-FAMILY: 宋体; mso-bidi-font-size: 10.5pt; mso-ascii-theme-font: major-fareast; mso-fareast-theme-font: major-fareast; mso-hansi-theme-font: major-fareast; mso-bidi-font-family: 仿宋_GB2312; mso-font-kerning: 0pt">明细科目，核算事务所之间或事务所与其他专业单位进行业务协作时，发生的各项应支付给业务协作方的款项。事务所在确认收入时，不包括与业务协作方进行业务协作而需向其支付的款项。事务所在确认业务协作款时，按应向客户收取的总金额，<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
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