| 非货币性资产交换中相关税费的几种帐务处理方法之分析 |
| |
| 引用本文： | 易逢荣. 非货币性资产交换中相关税费的几种帐务处理方法之分析[J]. 萍乡高等专科学校学报, 2010, 27(5): 31-34 |
| |
| 作者姓名： | 易逢荣 |
| |
| 作者单位： | 萍乡高等专科学校,江西萍乡337000; |
| |
| 摘 要： | 文章列举了非货币性资产交换中相关税费账务处理的几种不同方法,并对这些方法进行了分析,指出会计人员在处理非货币性资产交换业务时,一定要深刻领会准则的实质要求,充分运用其职业判断能力,不能生搬硬套准则的规定。
|
| 关 键 词： | 非货币性资产交换 相关税费 账务处理 |
Brief Analysis of Account Service Management Methods of Related Taxation Expense in Non-Monetary Assets Exchange |
| |
| Yi Fengrong. Brief Analysis of Account Service Management Methods of Related Taxation Expense in Non-Monetary Assets Exchange[J]. Journal of Pingxiang College, 2010, 27(5): 31-34 |
| |
| Authors: | Yi Fengrong |
| |
| Affiliation: | Yi Fengrong (Pingxiang College, Pingxiang 337000, China) |
| |
| Abstract: | The paper lists and analyzes several methods in account service management of related taxation expense in non-monetary assets exchange, pointing out that accountants should deeply understand the essential requirement of the standard, apply their professional judgment without copying its regulations blindly when dealing with non-monetary assets exchange service. |
| |
| Keywords: | non-monetary assets exchange related taxation expense account service management |
| 本文献已被 维普 万方数据 等数据库收录！ |
