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在会计业务核算中,存在着大量复杂的会计计算公式,它们计算会计指标和数据过程中起到了不可磨灭的作用,但在运用其进行计算、解题时,往往难以理解和掌握,为此,本文就如何巧妙利用会计公式解题进行了分析和探讨。一、关于非货币交易中涉及补价的会计计算公式1.计算公式企业发生非货币性交易时,收到补价的,应按下列公式确定换入资产的入账价值和应确认的收益:换入资产入账价值总额=换出资产账面价值总额-补价/换出资产公允价值总额×换出资产账面价值总额+应支付的相关
In the accounting business accounting, there are a large number of complex accounting calculation formula, they calculate the accounting indicators and data process has played an indelible role, but in the use of its calculation, problem solving, often difficult to understand and grasp, therefore, This article analyzes and discusses how to make clever use of accounting formulas. 1. Accounting Formula for Non-monetary Transaction Involving Premiums 1. Calculation Formula When a non-monetary transaction occurs in a business and receives premiums, the recorded value of the assets transferred and the proceeds to be recognized shall be determined according to the following formula: Total value of assets recorded = Total book value of assets exchanged out - Total price of premiums / exchange assets × Total book value of assets exchanged + Related to be paid