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(36)
<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、主要内容<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">《征求意见稿》主要包括四部分内容：<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">一是适用范围和基本原则，</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">明确本会计处理规定的适用范围，并对律师事务所应执行的会计标准作出总体要求。<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">二是会计科目设置和主要账务处理，</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">针对律师事务所的公益法律服务、开展业务协作、代客户支付款项、代客户保管款项、提取执业风险基金和事业发展基金等相关具有行业特点的业务，在《小企业会计准则》的基础上，规定了应当增设或调整的会计科目，并说明有关科目的主要账务处理。<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">三是财务报表列示和披露，</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《小企业会计准则》的基础上，规定了对资产负债表、利润表以及附注中的利润分配表等应当增加或调整的报表项目，并对分所信息披露提出要求。<SPAN lang=EN-US><o:p></o:p></SPAN></SPAN></P>
总共38页
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