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(30)
<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: 黑体; mso-font-kerning: 0pt">三、财务报表列示和披露<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<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">事务所的财务报表项目应当按照《小企业会计准则》规定的格式进行设置，并作如下调整：<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<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: 楷体_GB2312; mso-font-kerning: 0pt">（一）资产负债表。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
<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>1</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">．将</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">应付利润</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">项目调整为</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">应付合伙（或个人）律师利润”项目，反映事务所尚未向合伙（或个人）律师支付的利润。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
总共38页
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