| 涉及应收款项交换业务的会计处理 |
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| 引用本文： | 邵秀萍.涉及应收款项交换业务的会计处理[J].温州职业技术学院学报,2004,4(2):39-41. |
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| 作者姓名： | 邵秀萍 |
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| 作者单位： | 温州机械技工学校,浙江,温州,325000 |
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| 摘 要： | 本文指出了现行的《企业会计制度》规定中涉及应收款项交换业务的会计处理的不足,提出了会计改进处理的建议。改进后的会计处理能如实地反映换入应收款项的实际价值,有利于企业对应收款项的管理。
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| 关 键 词： | 《企业会计制度》 应收款项 资产交换业务 会计处理 资产价值 |
| 文章编号： | 1671-4326(2004)02-0039-03 |
| 修稿时间： | 2004年2月13日 |
Accounting of Accounts Receivable Exchange Business |
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| SHAO Xiu-ping.Accounting of Accounts Receivable Exchange Business[J].Journal of Wenzhou Vocational & Technical College,2004,4(2):39-41. |
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| Authors: | SHAO Xiu-ping |
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| Abstract: | This article points out the drawbacks of the items concerning the accounting of accounts receivable exchange business in the present "Accounting System of Enterprises", and then puts forward the suggestions to improve them. The improved accounting can reflect the true value of the received accounts receivable, which will benefit the management of accounts receivable. |
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| Keywords: | Accounts receivable Received Entry price |
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