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在日常经济活动中,企业经常会收到各类经济补偿款,其中有来自政府的经济补偿款,也有来自企业之间因某种经济原因而发生的经济补偿款。对于政府给予的经济补偿款会计核算,《企业会计准则第16号——政府补助》进行了明确规范,但是对于企业间发生的经济补偿款如何进行会计核算,新的企业会计准则并未专门进行规范。另外,新的企业所得税法、新的增值税暂行条例及其实施细则都已经施行,企
In daily economic activities, enterprises often receive various kinds of economic compensation payments, including economic compensation payments from the government and economic compensation payments due to some economic reason between enterprises. As for the economic compensation fund accounting given by the government, the Accounting Standard for Business Enterprises No. 16 - Government Subsidies has been clearly regulated, but how to make accounting for the economic compensation occurred between enterprises, the new Accounting Standards for Business Enterprises has not been specially carried out specification. In addition, the new Enterprise Income Tax Law, the new Provisional Regulations on Value Added Tax and its implementation details have been implemented, enterprises