| 对以固定资产换入长期股权投资会计处理的一点思考 |
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| 引用本文： | 张淑萍.对以固定资产换入长期股权投资会计处理的一点思考[J].安康学院学报,2006,18(4):49-51. |
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| 作者姓名： | 张淑萍 |
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| 作者单位： | 安康学院,政史系,陕西,安康,725000 |
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| 摘 要： | 对以固定资产换入长期股权投资的会计处理,应以双方协商确认值或评估值作为非现金资产对外投资的初始投资成本的入账价值,协商确认值或评估值高于或低于所投出的非现金资产账面值的部分,应计入营业外收入或营业收支出.
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| 关 键 词： | 固定资产换入长期股权投资 会计处理 固定资产 股权投资 会计处理 Asset Fixed 支出 营业外收入 账面值 入账价值 初始投资成本 对外投资 非现金资产 评估值 |
| 文章编号： | 1009-024X（2006）04-0049-03 |
| 收稿时间： | 2006-02-23 |
| 修稿时间： | 2006年2月23日 |
Pondering on the Accountant-Measures to the Long-Term Stockholder's Rights Invested with the Fixed Asset |
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| ZHANG Shuping.Pondering on the Accountant-Measures to the Long-Term Stockholder''''s Rights Invested with the Fixed Asset[J].Journal of Ankang Teachers College,2006,18(4):49-51. |
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| Authors: | ZHANG Shuping |
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| Abstract: | To accountant who trades into the long-term stockholder's rights investment by the fixed asset processes,should consult the confirmation value or the evaluation value by both sides took the non-cash asset foreign investment the initial investment cost deposits the value,the consultation confirmed the value either the evaluation value are higher than the non-cash asset account value part which or is lower than projects,should include outside business the income or business revenue and expenditure leaves. |
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| Keywords: | the Accountant-Measures to the Long-Term Stockholder's Rights Invested witi the Fixed Asset Accountant measures |
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