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(32)
<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">（三）附注。<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" 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">．对于在附注中披露的利润分配表，将“一、净利润”项目调整为“一、利润总额”项目；取消“二、可供分配的利润”项目下的所有项目，并依次增设“减：提取事业发展基金”、“其他转出”项目；将“三、可供投资者分配的利润”项目调整为“三、可供合伙（或个人）律师分配的利润”项目，将“减：应付利润”项目调整为“减：应付合伙（或个人）律师利润”项目。<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" lang=EN-US>2</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">．设立分所的事务所，应当在附注中披露分所收入、分所费用、分所利润、分所资产总额和分所负债总额等信息。<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: 黑体; mso-font-kerning: 0pt">四、附则<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">本规定自<SPAN lang=EN-US>202</SPAN>×年×月×日起施行。根据《小企业会计准则》的有关规定选择执行《企业会计准则》的事务所，应当参照本规定对相关会计科目和财务报表项目进行相应调整。</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" lang=EN-US>__<o:p></o:p></SPAN></P>
总共38页
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