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浅议如何正确进行非货币性资产交换的核算
引用本文:李明. 浅议如何正确进行非货币性资产交换的核算[J]. 中国对外贸易(英文版), 2011, 0(14)
作者姓名:李明
作者单位:黑龙江省地球物理勘察院
摘    要:非货币性资产是企业一种非经常性的特殊交易行为,正因为日常经营里很少发生,因此很多会计在核算这类业务的时候经常出现判断不准,核算结果和"准则"要求有距离,出现重大会计错误.为此就如何准确进行非货币性资产的核算做如下浅议,供大家探讨.

关 键 词:非货币性资产交换  货币资产  核算

On how to correct for non-monetary asset exchange accounting
Ming Li. On how to correct for non-monetary asset exchange accounting[J]. China's Foreign Trade, 2011, 0(14)
Authors:Ming Li
Abstract:Non-monetary assets is a non-recurring corporate special transactions,because of the daily operations in the rare,so a lot of accounting in the accounting business,when such judgments are often inaccurate accounting of the results and the Guidelines requirements there is a gap,major accounting errors. On how to make this an accurate accounting of non-monetary assets to do the following On,for our discussion.
Keywords:non-monetaryasset exchanges  monetary assets  accounting  
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