| 对非货币性资产交换有关问题的探讨 |
| |
| 引用本文： | 赵满红,陈昌明,李益生,闫琳琳.对非货币性资产交换有关问题的探讨[J].四川畜牧兽医学院学报,2008(3):28-30. |
| |
| 作者姓名： | 赵满红 陈昌明 李益生 闫琳琳 |
| |
| 作者单位： | 西南大学经济管理学院,重庆400716 |
| |
| 摘 要： | 2006年财政部颁布了新会计准则，新准则的制定和实施更加符合我国经济发展的要求和趋同于国际会计。其中《企业会计准则第7号——非货币性资产交换》借鉴了国际会计准则的相关内容并重新进行了规范，笔者主要针对规范后该准则所涉及的计量模式、税费处理、补价等问题进行了探讨。
|
| 关 键 词： | 非货币性资产交换 计量模式 税费处理 补价 |
Discussions on None-currency Property Exchange |
| |
| ZHAO Man-hong,CHEN Chang-ming,LI Yi-sheng,YAN Lin-lin.Discussions on None-currency Property Exchange[J].Journal of Sichuan Institute of Animal Husbandry and Veterinary Medicine,2008(3):28-30. |
| |
| Authors: | ZHAO Man-hong CHEN Chang-ming LI Yi-sheng YAN Lin-lin |
| |
| Institution: | ( School of Economics and Management, Southwest University, Chongqing 400716, China) |
| |
| Abstract: | The Ministry of Finance of China has promulgated the latest accounting standards system in 2006. The establishment and implementation of the new accounting standards can commit the requirements of economic development and the new standards are more closely correspondent to the international accountancy standards. Among these new standards, the business enterprise accountancy standard No. 7, the exchange of none-currency property, quotes lots of contents from. the international accountancy standards and reorganizes the Chinese standards. In the present paper, we discuss some major issues concerning the application of the new standards, such as the evaluation mode, tax handling and supplementary proportion of price. |
| |
| Keywords: | none-curiency property exchange evaluation mode tax handling supplementary price new accounting standards |
| 本文献已被 维普 等数据库收录！ |
|
