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正确计算非贷币性交易过程中的交易收益是涉及补价的非货币性交易会计处理的关键。企业会计准则与新会计制度虽然给出了计算公式,但并未对这一计算公式的内涵作出明确的说明。研究试图对交易收益计算中涉及的税费处理作一些理论上的分析。
The correct calculation of the transaction proceeds in the process of non-monetary transactions is the key to accounting treatment of non-monetary transactions involving premium. Although the accounting standards and the new accounting system give the calculation formula, the connotation of this calculation formula is not clarified. The study attempts to make some theoretical analysis of the tax treatment involved in the calculation of transaction proceeds.