论文部分内容阅读
《工业会计》1995年第11期“企业换取资产的帐务处理方法”一文中所述的帐务处理方法,笔者认为值得商榷,现谈点个人看法。企业换取资产,就是企业之间相互出售资产,即甲企业把资产出售给乙企业,乙企业又把资产出售给甲企业,甲乙企业双方只承付资产价款的差额,出售资产后发生的损溢计入本企业的当期损益。根据现行会计制度的有关规定,本企业购入需要安装的固定资产,先记入“在建工程”科目,安装完毕后交付使用时再转入“固定资产”科目;出售固定资产转入清理后的净收益,应记入“营业外收入
”Industrial Accounting“ No. 11 of 1995 ”accounting for the assets in the business approach“ article described in the accounting treatment, I think it is questionable, is to talk about personal views. Enterprises in exchange for assets, that is, mutual sales of assets between enterprises, that is, a business to sell the assets of B companies, B companies in turn sell assets to A business, B and B enterprises only to bear the difference between the price of assets, assets sold after the loss Included in the current profit and loss of the enterprise. According to the relevant provisions of the current accounting system, the company purchased fixed assets to be installed, first credited ”construction in progress “ subjects, after the completion of the installation and then transferred to ”fixed assets “ subjects; sale of fixed assets Into the liquidation net income, should be credited ”non-operating income