| 浅论如何根据资产评估结果进行账务处理 |
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| 引用本文： | 许思宁.浅论如何根据资产评估结果进行账务处理[J].科技情报开发与经济,2007,17(35):138-139. |
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| 作者姓名： | 许思宁 |
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| 作者单位： | 山西中新资产评估有限公司,山西太原,030001 |
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| 摘 要： | 论述了如何根据资产评估结果进行账务处理的问题,包括建账基准日的选择、由资产评估基准日与建账基准日间隔引起的资产数量变化、资产评估本身引起的增值或减值等。
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| 关 键 词： | 资产评估 账务处理 建账基准日 |
| 文章编号： | 1005-6033（2007）35-0138-02 |
| 收稿时间： | 2007-08-27 |
| 修稿时间： | 2007年8月27日 |
Discussion on the Accounting Treatment Basedon the Results of the Assets Evaluation |
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| XU Si-ning.Discussion on the Accounting Treatment Basedon the Results of the Assets Evaluation[J].Sci-Tech Information Development & Economy,2007,17(35):138-139. |
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| Authors: | XU Si-ning |
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| Abstract: | This paper discusses the problem of how to make accounting treatment based on the results of assets evaluation,which includes the selection of the base date of account establishment,the variation of the assets amount caused by the time interval between the base data of assets evaluation and the base date of account establishment,and the appreciation or depreciation caused by assets evaluation itself,etc. |
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| Keywords: | assets evaluation account treatment base date of account establishment |
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