| 也谈非货币性交易涉及补价的会计处理 |
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| 引用本文： | 谢丽安.也谈非货币性交易涉及补价的会计处理[J].岳阳职业技术学院学报,2004,19(4):55-57. |
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| 作者姓名： | 谢丽安 |
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| 作者单位： | 娄底职业技术学院,湖南,417000 |
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| 摘 要： | 在非货币性交易量涉及补价时，要进行正确的会计处理，就必须确定换入资产的入帐价值，确定并计量非货币性交易的损益。
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| 关 键 词： | 非货币性交易 补价 会计处理 换入资产 入帐价值 公允价值 |
| 文章编号： | 1672-738X(2004)04-0046-03 |
| 修稿时间： | 2004年9月10日 |
On Dealing With Non-curreney Trade Related to Allowance |
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| XIE Li-an.On Dealing With Non-curreney Trade Related to Allowance[J].Yueyang Vocational Technical College,2004,19(4):55-57. |
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| Authors: | XIE Li-an |
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| Abstract: | Summary:During the teaching of allounting practice, students report that it is difficult for them to understand the prefessiond work of non -currency trade rdlated to allowance.In order to help students waderstand it and use it, the article discussed on the marn prblems of mon-currency trade rdated to allowance. |
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| Keywords: | n-currency trade allowance Value on allount book fair value |
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