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一、不涉及补价的应收账款的交换 应收款项交换时,按照《企业会计制度》的规定,笔者总结出应遵循以下两条原则: 1、取大原则——按大数入账。企业以应收款项换入应收款项,或者以应收款项和其他资产换入应收款项时,不能单纯以换出应收款项的账面价值为基础确定换入资产的入账价值,而应该对比换入应收款项的原账面价值与换出的应收款项和其他资产的账面价值,以二者之中大数作为换入应收款项的入账价值。 即如果换入应收款项的原账面价值大于或等于换出应收款项和其他资产账面价值的,按换入应收款项的原账面价值作为换入应收款项的入账价值,换入应收款项的入账价值
First, the exchange of accounts receivable does not involve the premium In the exchange of receivables, in accordance with the “Accounting System for Business Enterprises,” the author concluded that the following two principles should be followed: 1, to take the principle - accounted for by a large number . When an enterprise transfers accounts receivable with receivables or accounts receivables and other assets into receivables, it can not be accounted for on the basis of the book value of the trade receivables exchanged The book value of the trade receivables exchanged with the book value of the trade receivables and other assets exchanged out should be compared with the large amount of the book value of the trade receivables exchanged into the accounts receivable. In other words, if the original book value of trade receivables is greater than or equal to the book value of trade receivables and other assets, the original book value of the trade receivables exchanged will be used as the book value of trade receivables, Exchange into the accounts receivable value