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政策性搬迁具有涉及金额大、跨期长的特点。我国目前关于政策性搬迁的会计处理规范类条文只有财企(2005)123号以及财会(2009)8号两项条文,然而条文中对于会计处理的规定过于简洁,使得很多公司针对搬迁过程中涉及到的各事项账务处理会有不同的会计核算方法。因此,本文进一步探析目前条文中存在的不足,并提出相关的建议。
Policy-based relocations have the characteristics of large amounts of money and long periods of time. China’s current accounting regulations for policy-based relocation are only classified as financial enterprises (2005) 123 and accounting and accounting (2009) No. 8. However, the provision for accounting treatment in the provisions is too concise, making many companies involved in the relocation process. The accounting treatment for each item will have different accounting methods. Therefore, this article further analyzes the existing deficiencies in the article and puts forward relevant suggestions.