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CCER作为一种全新的机制,近年来越来越多的国内企业参与其中,而且基于项目的核证自愿减排量的交易事项逐渐活跃,成为企业会计核算的主要经济业务事项。本文以我国现行企业会计准则为基础,结合核证自愿减排量开发交易流程和《办法》,从核证自愿减排量出售方的角度对基于项目的温室气体自愿减排交易会计处理相关问题进行探讨。
As a brand new mechanism, more and more domestic enterprises participate in CCER, and the transactions based on certified CERs have become increasingly active. As a result, CCER has become a major economic business issue in corporate accounting. Based on China’s current accounting standards for business enterprises and the combination of certified voluntary emission reductions to develop transaction processes and “methods”, this paper analyzes the issues related to the accounting treatment of project-based voluntary emissions reductions from the perspective of the seller of certified voluntary emission reductions To explore.