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财政部印发修订的《企业会计准则第16号——政府补助》(财会[2017]15号,以下简称“15号文”)规定,对与资产相关的政府补助,企业可以选择冲减相关资产的账面价值或确认为递延收益两种会计处理方式。企业应该如何选择?案例:甲企业于2017年6月18日收到政府拨付的扶持企业发展专项资金(与资产相关的政府补助)60万元用于扶持甲企业的生产经营发展。企业当月购进一台不需安装设备,价值60万元(不含税价),假
The Ministry of Finance issued a revised Accounting Standard for Business Enterprises No. 16 - Government Subsidies (Cai Kuai [2017] No. 15, hereinafter referred to as “No. 15”), which stipulates that the government may choose to offset government subsidies related to assets The book value of related assets or recognized as deferred income of two accounting methods. Case: Company A received RMB600,000 of special funds (government grants related to assets) appropriated by the government for supporting enterprise development on June 18, 2017 to support the production and operation development of enterprise A. Month to buy a business without the need to install equipment, the value of 600000 yuan (excluding tax price), leave