企业会计准则 2006 下载 pdf 百度网盘 epub 免费 2025 电子版 mobi 在线

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Accounting Standard for Business Enterprises—Basic Standard

Accounting Standard for Business Enterprises No.1—Inventories

Accounting Standard for Business Enterprises No.2—Long—term Equitv Investments

Accounting Standard for Business Enterprises No.3—Investment Pr0Dertv

Accounting Standard for Business Enterprises No.4—Fixed Assets

Accounting Standard for Business Enterprises No.5—Biological Assets

Accounting Standard for Business Enterprises No.6—Intan gible Assets

Accounting Standard for Business Enterprises N0.7——Exchange of Non—Monetary Assets

Accounting Standard for Business Enterprises No.8—Impairment of Assets

Accounting Standard for Business Enterprises No.9—Emplovee Benefits

Accounting Standard for Business Enterprises No.10—EnterDrise Pension Funds

Accounting Standard for Business Enterprises No.11—Share_hased Payment

Accounting Standard for Business Enterprises No.1 2—Debt Restmcturings

Accounting Standard for Business Enterprises No.13—C0ntingencies

Accounting Standard for Business Enterprises No.14—Revenue

Accounting Standard for Business Enterprises N0.15—Construction Contracts

Accounting Standard for Business Enterprises No.16—Government Grants

Accounting Standard for Business Enterprises No.17—Borrowing Costs

Accounting Standard for Business Enterprises No.18—Income Taxes

Accounting Standard for Business Enterprises No.19—Foreign Currencv TranslatinTl

Accounting Standard for Business Enterprises N0.20—Business C0mbinations

Accounting Standard for Business Enterprises No.21—Leases

Accounting Standard for Business Enterprises No.22—Financial Instruments: Recognition and Measurement

Accounting Standard for Business Enterprises No.23—Transfer of Financial Assets

Accounting Standard for Business Enterprises No.24—Hedging

Accounting Standard for Business Enterprises No.25—Direct Insurance Contracts

Accounting Standard for Business Enterprises No.26—Reinsurance Contracts

Accounting Standard for Business Enterprises No.27—Extraction of Oil and Natural Gas

Accounting Standard for Business Enterprises No.28—Changes inAccounting Policies andAccounting Estimates and Corrections of Errors

Accounting Standard for Business Enterprises No.29—Events after the Balance Sheet Date

Accounting Standard for Business Enterprises No.30—Presentation of Financial Statements

Accounting Standard for Business Enterprises No.31—Cash Flow Statements

Accounting Standard for Business Enterprises No.32—Interim Financial Reporting

Accounting Standard for Business Enterprises No.33—Consolidated Financial Statements

Accounting Standard for Business Enterprises No.34—Earnings per ShareAccounting Standard for Business Enterprises No.35—Segment Reporting

Accounting Standard for Business Enterprises No.36—Related Party Disclosures

Accounting Standard for Business Enterprises No.37—Financial Instruments: Presentation and Disclosures

Accounting Standard for Business Enterprises No.38—First-time Adoption ofAccounting Standards for Business Enterprises

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事例1 三得利公司DAKARA

为竞争而存在的相对价值，为创造而存在的绝对价值

致力于产品的“概念”，与顾客产生共鸣，从而引发购买欲。

概念是品牌的生命。

不要迷信调查数据，注意观察“人”，问卷调查、日记调查、现场观察。。。各种不同的调查方式会有不同的呈现。

从表象探寻本质，关注顾客的本质需求。（补水性优越、真正符合现代人口味的运动型饮料——值得信赖的身体均衡饮料，当你感到有些吃不消时，能够在不注重养生、不规则的生活中守护现代人的生命）

宝矿力，联想到“海”、“母性”、“药”。

顾客也不清楚自己究竟在追求什么，融入顾客之中与他们进行交流，共同体验，提炼产品概念，创造关联性。

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事例2 本田雅阁

一看到其他公司的车，就能看出他们坚持自己的概念究竟到了何种程度。

采取相互容许对方观点的态度，尽量活用对方的长处，创造出更高层次的命题，无限地探求真理。即从一对矛盾上升到更高层次的矛盾中。所有的创新都产生于解决矛盾的过程中。

大项目领导，体现的是，创新必须抛弃权力，没有权力的人才会增长。在有权力的部门领导和追求创造的大项目领导间，项目领导兼顾着“效率性”和“创造性”矛盾的平衡。

事例3 电装公司二维激光雷达系统

让内部组织与外部厂家进行竞争，给予一定的紧张感。

重要的不是以避免矛盾为目的的最合适化，而是以容许矛盾，化解矛盾为目的综合化。

将“概念”形象化，实物化，推动进程。

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事例4 佳能IXY DIGITAL

以商品为中心，利用零部件、软件服务的相乘作用来追求高的附加值

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事例5 铃木公司

敢于采用超品质的技术，有时候做减法需要用到逆向思维，适当的添加可以最大限度的减负。

在商品开发过程中，重要的是如何掌握顾客需求背后的消费欲望，因为很多时候顾客也没有发觉这一点。并且不仅仅是了解顾客的想法，只有在附加自己的知识和想法之后才能生产出高于顾客期待值的产品。

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