摘要
该文参照已有的持有待售的固定资产的处理方法,结合我国会计准则与国际会计准则的规定,对持有待售的非流动资产在会计准则里的界定进行分析,探讨其在实务操作中的核算方法。
This paper consults the existing methods of managing fixed assets available for sale and analyzes its delimitation in of non-current assets for sale the principles of accounting by combining the national and international accounting principles and investigates the calculation methods in practical work.
出处
《广西职业技术学院学报》
2016年第6期65-68,共4页
Journal of Guangxi Vocational and Technical College
关键词
持有待售
非流动资产
固定资产
available for sale
non-current assets
fixed assets
