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在会计实务工作中,经常出现“应交税费”科目出现借方余额的情况。此种情况下如何在资产负债表上进行列报,主要存在两种观点:一种观点认为应以负数形式在“应交税费”项目列报;另一种观点认为“应交税费”借方余额不符合负债的定义,应重分类至“其他流动资产”项目列报。笔者支持前一种观点,并在文中详述理由。
In the accounting practice, often appear “tax payable ” subject debiting balance situation. There are mainly two kinds of viewpoints on how to report on the balance sheet under such circumstances: one view is that it should be presented in a negative form under the item of “tax payable”; and the other view is that “what should be paid Taxes ”Debit balance does not meet the definition of liabilities, should be reclassified to “ other current assets ”project presentation. The author supports the former viewpoints and details the reasons in the text.