| 《企业会计准则--非货币性交易》探析 |
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| 引用本文： | 丛巍. 《企业会计准则--非货币性交易》探析[J]. 重庆工商大学学报(社会科学版), 2004, 21(2): 40-42 |
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| 作者姓名： | 丛巍 |
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| 作者单位： | 重庆工商大学,会计学院,重庆,400067 |
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| 摘 要： | 财政部于2001年重新颁发了修订后的<非货币性交易准则>.与旧准则相比,新准则修订了换入非货币性资产的计价以及相关损益的确认原则.新准则实施两年来,在规范会计核算,防止企业通过非货币性交易操纵会计利润等方面发挥了积极的作用,但与此同时也产生了这样或那样的问题.
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| 关 键 词： | 非货币性交易 账面价值 公允价值 补价 |
| 文章编号： | 1672-0598(2004)02-0040-03 |
| 修稿时间： | 2003-12-03 |
Study on Enterprise Accounting Principle--non currency transaction |
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| CONG Wei. Study on Enterprise Accounting Principle--non currency transaction[J]. Journal of Chongqing Technology and Business University Social Science Edition, 2004, 21(2): 40-42 |
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| Authors: | CONG Wei |
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| Abstract: | Financial Department issued revised Non-currency Transaction Principle in 2001. This new principle revised calculation for exchanging non-currency asset and corresponding principles. Implementation of new principle for two years plays an active role in standardizing accounting check and safeguarding enterprise to operate accounting profit through non-currency transaction. But some problems appear. |
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| Keywords: | non-currency transaction account value public value |
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