摘要
文章列举了非货币性资产交换中相关税费账务处理的几种不同方法,并对这些方法进行了分析,指出会计人员在处理非货币性资产交换业务时,一定要深刻领会准则的实质要求,充分运用其职业判断能力,不能生搬硬套准则的规定。
The paper lists and analyzes several methods in account service management of related taxation expense in non-monetary assets exchange, pointing out that accountants should deeply understand the essential requirement of the standard, apply their professional judgment without copying its regulations blindly when dealing with non-monetary assets exchange service.
出处
《萍乡高等专科学校学报》
2010年第5期31-34,共4页
Journal of Pingxiang College
关键词
非货币性资产交换
相关税费
账务处理
non-monetary assets exchange
related taxation expense
account service management