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为了全面地规范企业的交易或事项,非货币性交易这种在特殊情况产生的经济行为,财政部于2001年1月18日修订非货币性交易会计准则,对企业的非货币性交易会计事项进行了规范,使企业相关的交易或事项在进行会计处理时有所遵循。一、正确理解非货币性交易内容非货币性交易:是指交易双方以非货币性资产进行交换,这种交易不涉及或只涉及少量货币性资产(补价)。在进行非货币性交易会计自理时应注意如下特点:1、非货币性交易是指非货币性资产之间的互换。2、把握补价金额25%以内的限度。具体讲:(1)收到补价的企业:收到补价/换出资产公允价≤25%
In order to comprehensively regulate the transactions or events of the enterprise and the non-monetary transactions, which are economic behaviors in special circumstances, the Ministry of Finance revised the accounting standards for non-monetary transactions on January 18, 2001, and revised the non-monetary transaction accounting items Have been standardized so that the business-related transactions or matters in the accounting treatment to be followed. First, the correct understanding of the content of non-monetary transactions Non-monetary transactions: refers to both parties to exchange non-monetary assets, this transaction does not involve or involves a small amount of monetary assets (premium). In the non-monetary transactions accounting self care should pay attention to the following characteristics: 1, non-monetary transactions refers to the exchange of non-monetary assets. 2, grasp the premium within 25% of the amount. Specifically: (1) companies received premium: received premium / swap out the asset fair value ≤ 25%