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现金流量折现法在相关新会计准则中有大量应用。本文欲通过几个典型实例简要介绍现金流量折现法在会计实务中的具体应用。一、分期收款销售《企业会计准则第14号——收入》规定,分期收款销售商品,实质上具有融资性质的,应当按照应收的合同或协议价款的现值确定其公允价值,应收的合同或协议价款与其公允价
Discounted cash flow method in the relevant new accounting standards in a large number of applications. This article tries to introduce the concrete application of cash flow discount method in accounting practice through several typical examples. First, the installment sales “Accounting Standard for Business Enterprises No. 14 - Income” provides that, in installments, sales of goods, in essence, has the financing of the nature, it should be in accordance with the present value of the contract or agreement receivable to determine its fair value should be The price of the contract or agreement received and its fair value