| 新旧非货币性资产交换准则的比较 |
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| 引用本文： | 邓敏,冯继文.新旧非货币性资产交换准则的比较[J].湖北财经高等专科学校学报,2006,18(5):27-28. |
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| 作者姓名： | 邓敏 冯继文 |
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| 作者单位： | 1. 湖北财经高等专科学校,会计系,湖北,武汉,430077
2. 湖北鑫力井巷公司财务部,湖北,大冶,435101 |
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| 摘 要： | 财政部于2006年2月15日发布了新的企业会计准则和审计准则体系。为了正确理解和运用新企业会计准则,我们应比较新旧准则的异同,着重把握新准则的修订和增补之处。
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| 关 键 词： | 非货币性资产交换 新准则 旧准则 差异 换入资产 入账价值 损益 |
| 文章编号： | 1009-170X（2006）05-0027-02 |
| 收稿时间： | 10 11 2006 12:00AM |
| 修稿时间： | 2006-10-11 |
The Comparison of New Non-monetary Property Exchange Standard with the Old One |
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| DENG Min,FENG Ji-wen.The Comparison of New Non-monetary Property Exchange Standard with the Old One[J].Journal of Hubei College of Finance and Economics,2006,18(5):27-28. |
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| Authors: | DENG Min FENG Ji-wen |
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| Institution: | 1.The Accounting Department, Hubei College of Finance, and Economics, Wuhan. Hubei 430077 China;2.The Financial Department. Hubei Xinli Well and Lane Company. Daye, Hubei 435101 China |
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| Abstract: | The Ministry of Finance announced the new enterprise accounting standard and the audit standard system on February 15,2006 and so we should make a comparison between the different and similar of the new stan-dard with the old one and paying attention to the editand subjoinder. |
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| Keywords: | non-monetary property exchange new standard old standard differencee xchange into the propertyt he value of entering the account profit and loss |
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