| 对完善非货币性交易核算的几点认识 |
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| 引用本文： | 李传霞.对完善非货币性交易核算的几点认识[J].金陵科技学院学报(社会科学版),2005,19(2):38-41. |
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| 作者姓名： | 李传霞 |
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| 作者单位： | 金陵科技学院,江苏,南京,210001 |
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| 摘 要： | 非货币性交易核算与货币性交易核算有着本质的区别。企业要正确核算非货币性交易业务，首先要理解应收款项具有两重属性，分清非货币性资产与货币性资产；其次要把握增值税是价外税，划清非货币性交易与货币性交易的界限；最后以历史成本和公允价值混合计量，使非货币性交易核算得以完善。
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| 关 键 词： | 非货币性资产 非货币性交易 混合计量 |
| 文章编号： | 1673-131X(2005)02-0038-04 |
| 修稿时间： | 2005年5月8日 |
Some Understandings of Improving Non-monetary Transactions in Business Accounting |
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| LI Chuan-xia.Some Understandings of Improving Non-monetary Transactions in Business Accounting[J].Journal of Jinling Institute of Technology :Social Science Edition,2005,19(2):38-41. |
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| Authors: | LI Chuan-xia |
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| Abstract: | In the field of business accounting,there are fundamental differences between monetary and non-monetary transactions.For enterprises correctly conducting their business accounting on non-monetary transactions,several aspects must be taken into consideration.Firstly,the dual property of the account receivable must be understood in order to distinguish the differences between monetary and non-monetary assets.Secondly,it must be recognized that the valued-added tax is a kind of extra value tax,which is able to set a boundary between monetary and non-monetary transactions.Finally,the mixed calculation of historical cost and fair price enables the improvement of the business accounting on non-monetary transactions. |
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| Keywords: | non-monetary asset non-monetary transaction mixed calculation |
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