| 涉及补价的非货币性交易的会计、税收处理分析 |
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| 引用本文： | 罗清平. 涉及补价的非货币性交易的会计、税收处理分析[J]. 潍坊学院学报, 2006, 6(1): 92-94 |
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| 作者姓名： | 罗清平 |
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| 作者单位： | 山东省税务学校,山东,潍坊,261041 |
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| 摘 要： | 对于非货币性交易,现行会计制度与税收制度对该交易的性质认定不同,因此,企业对该交易进行的会计处理与税法的相关规定之间存在较大的差异,本文就涉及补价的非货币性交易的具体会计处理及相关的税收处理作进一步分析和探讨。
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| 关 键 词： | 非货币性交易 货币性交易 公允价值 帐面价值 |
| 文章编号： | 1671-4288(2006)01-0092-03 |
| 收稿时间： | 2005-09-24 |
| 修稿时间： | 2005-09-24 |
An Analysis of the Difference between Accountant Processes and Tax Processes about Non-currenct Transaction Involved in Compensation |
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| LUO Qing-ping. An Analysis of the Difference between Accountant Processes and Tax Processes about Non-currenct Transaction Involved in Compensation[J]. Journal of Weifang University, 2006, 6(1): 92-94 |
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| Authors: | LUO Qing-ping |
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| Affiliation: | Shandong Taxation School Weifang 261041,China |
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| Abstract: | In regard to non-currency transaction,current accountant system and tax system have different nature recognition about it.So there are greats differences between accountant processes and the correlation stipulates of tax law,when enterprises deal with this transaction.In this paper,the author will make a further analysis and discuss in concrete accountant processes and connected tax proce about non-currency transaction involved in compensation. |
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| Keywords: | non-currency transaction currency transaction rair and yust value account surface value |
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