文档介绍：This manuscript was revised by the office on December 10, 2020.
电信集团会计核算办法
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前言
《中国电信集团会.................................................................................20
第5 章长期投资................................................................................................................................30
第6 章委托贷款................................................................................................................................43
第7 章固定资产................................................................................................................................44
第8 章在建工程................................................................................................................................63
第9 章无形资产................................................................................................................................68
第10 章长期待摊费用....................................................................................................................75
第11 章税项........................................................................................................................................77
第12 章应付债券...............................................................................................................................79
第13 章拨款、补贴、补偿及接受捐赠...............................................................................80
第14 章员工薪酬及福利...............................................................................................................83
第15 章所有者权益.........................................................................................................................87
第16 章收入........................................................................................................................................89
第17 章成本及期间费用...............................................................................................................99
第18 章研究及开发费用............................