| 合并会计报表中集团内固定资产变卖的处理 |
| |
| 引用本文： | 杨孝安,马全恩,李军训.合并会计报表中集团内固定资产变卖的处理[J].陕西理工学院学报(自然科学版),2000,16(3). |
| |
| 作者姓名： | 杨孝安 马全恩 李军训 |
| |
| 作者单位： | 1. 西北纺织工学院,管理系,陕西,西安,710048
2. 西安理工大学,工商管理学院,陕西,西安,710048 |
| |
| 摘 要： | 本文就企业集团内部企业间固定资产相互变卖的会计处理及在合并会计报表编制过程中的抵消会计分录、列示等内部进行探讨。
|
| 关 键 词： | 固定资产变卖 合并会计报表 企业集团 |
How to deal with the selling of fixed assets among groups of business firms in consolidated accounting statements |
| |
| YANG Xiao-an,MA Quan-en,LI Jun-xun.How to deal with the selling of fixed assets among groups of business firms in consolidated accounting statements[J].Journal of Shananxi University of Technology:Natural Science Edition,2000,16(3). |
| |
| Authors: | YANG Xiao-an MA Quan-en LI Jun-xun |
| |
| Abstract: | This paper discusses how to deal with accounting in the mutually selling of fixed assets among groups of business firms,the reverse accounting entry during the period of preparing for consolidated accounting statements and the display in the internal business firms. |
| |
| Keywords: | selling fixed assets consolidated accounting statements groups of business firms |
| 本文献已被 CNKI 万方数据 等数据库收录！ |
|
