摘要
2001年修订的《企业会计准则——非货币性交易》和2001年颁布实施的《企业会计制度》在实际操作中存在以下三个方面的问题:非货币交易会计处理与企业所得税税前扣除之间存在差异的问题;关于换入资产涉及应收款项的账务处理问题;以旧换新销售业务的会计处理问题。应对上述三个问题进行完善或修补,避免企业操纵利润的行为发生。
There exist three problems in the practical operation in the revised ＂Enterprises＇Accounting Principles——Non-monetary Transactions＂ in 2001, and promulgation of the ＂enterprise accounting system＂ in 2001 as follows： accounting treatment of non-monetary transactions with the enterprise income tax differences between the pre-tax deduction; on the assets involved in handling accounts receivables; older sales operations accounting treatment should improve, or repair of the three issues, to avoid manipulation of profit enterprise acts occur.
出处
《天水师范学院学报》
2006年第4期52-53,共2页
Journal of Tianshui Normal University
关键词
非货币性交易
会计处理
补价
non-monetary transactions
accounting treatment
premium
