| 债权转让的时价评价及会计方法问题 |
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| 引用本文： | 王秀荣. 债权转让的时价评价及会计方法问题[J]. 财会通讯, 2005, 0(1) |
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| 作者姓名： | 王秀荣 |
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| 作者单位： | 北京物资学院 北京 |
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| 摘 要： | 债权会计是金融工具会计中的重要内容。其中债权资产的转让又是金融资产终止确认的具体表现。本文主要研究和探讨了债权会计中资产转让的相关问题和会计方法。
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| 关 键 词： | 终止确认 财务构成要素法 风险-经济价值法 控制 共同贷款 |
Running Prices Appraisal and Accounting Method for creditor''''s rights transfer |
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| Wang Xiurong. Running Prices Appraisal and Accounting Method for creditor''''s rights transfer[J]. Communication of Finance and Accounting, 2005, 0(1) |
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| Authors: | Wang Xiurong |
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| Abstract: | Creditor accounting is an important part in accounting for financial instrument, which one of representation of buying or selling an assets-backed securities is financial assets stop conf inning The paper examines the problems and accounting methods related to measurement of securities-assets transferrin. |
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| Keywords: | Stop confirming Thefinancial affairs form the law of rey element RisrR-Law of economil worth Conlrol Grant tne loan logether |
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