摘要
2006年财政部颁布了新会计准则,新准则的制定和实施更加符合我国经济发展的要求和趋同于国际会计。其中《企业会计准则第7号——非货币性资产交换》借鉴了国际会计准则的相关内容并重新进行了规范,笔者主要针对规范后该准则所涉及的计量模式、税费处理、补价等问题进行了探讨。
The Ministry of Finance of China has promulgated the latest accounting standards system in 2006. The establishment and implementation of the new accounting standards can commit the requirements of economic development and the new standards are more closely correspondent to the international accountancy standards. Among these new standards, the business enterprise accountancy standard No. 7, the exchange of none-currency property, quotes lots of contents from. the international accountancy standards and reorganizes the Chinese standards. In the present paper, we discuss some major issues concerning the application of the new standards, such as the evaluation mode, tax handling and supplementary proportion of price.
出处
《西南农业大学学报（社会科学版）》
2008年第3期28-30,共3页
Journal of Southwest Agricultural University:Social Science Edition
关键词
非货币性资产交换
计量模式
税费处理
补价
none-curiency property exchange
evaluation mode
tax handling
supplementary price
new accounting standards
