浅谈经济事项的对称会计处理

现行会计制度对企业接受捐赠和对外捐赠、对外投资资产重估价值与其帐面净值的差额和收回的对外投资与其投出时帐面价值的差额、自创商誉和外购商誉、对外销售产品和自产自用产品、债券投资与股票投资等对称的经济事项在会计处理方法上存在着不对称性，在一定条件下将其作对称处理，会有一定的积极意义。

A Brief Discussion on Symmetrical Accounting Treatment to Economic Events

The current accounting system has a non - symmtrical accounting treatment Process to some Symmetrical economic events of an enterprise , Such as accepting donation and giving donation, the balance of the re - appraisal value of the foreign investment assets and the accounting net value, and the balane of the accounting value at the time of investment and the recouped capital outlay, self - created goodwill and Purchased goodwill, selling products and self - manufactured prodcts for one's own purpose, bond inveshent and stock investment certain conditions, there will be some active significance if those econmic events are treated Symmetrically in accounting.