换出(转出)资产账面价值与待交易价值辨析

Discrepancies between Book Value of Transferred Assets and Pending Transaction Value

资产的价值是一个动态的过程,在这一过程中资产的价值在账面上可以表现为多种具体形式,从资产价值形式的转换中透视出,在资产交易中存在一种新的价值形式即待交易资产价值形式。这种价值形式不同于会计理论上已经阐明的各种价值形式,它由原资产的账面价值、为实现交易发生的相关交易税费和可能让与的相关的权利或义务组成。这种权利或义务在本文被称为转出资产的附带价值。

The value of assets is a dynamic process, in which the value of assets in the books can be expressed in various specific forms. From the exchange of the form of the assets value, a new form of value form, that is, pending transaction value, exists. This form, which consists of the original book value of assets, the relative taxes for the realization of a transaction and the rights or obligations of possible transactions, differentiate from other value forms which the accounting theory has explained. Such rights or obligations in this paper are named as collateral value of transferred assets.