论文部分内容阅读
为防范企业滥用会计政策,粉饰会计报告,以及结合我国目前社会主义市场经济的发展程度,会计从业人员的业务素质和职业道德水准,新修订的非货币性交易准则本着实事求是的精神,简化了非货币性交易的账务处理。非货币性交易准则改革的基本思路是认为非货币性交易不产生收益,并在此思路下放弃了非货币性交易中以公允价值作为资产价值的计量基础。因此,在不涉及补价的非货币性交易中,换入资产的入账价值等于换出资产的账面价值加相关的税费。但对涉及补价的非货币性交易,由于涉及补价,即交易一方支付了货币性资产,因此对收到补价方应相应确认部分收益实现。但如何确认实现部分的收益是理解非货币性交易准则的一个难点。对于收到补价方,修改后的非货币性准则规定的账务处理基本原则如下:
In order to prevent enterprises from abusing accounting policies, whitewashing accounting reports and combining with the current development of the socialist market economy in our country, the professional qualities and professional ethics of accounting practitioners and the newly revised non-monetary transaction guidelines in a spirit of seeking truth from facts, Accounting for non-monetary transactions. The basic idea of the reform of non-monetary transaction criteria is that non-monetary transactions do not generate returns, and gave up the non-monetary transactions based on fair value as the basis of asset value. Therefore, in non-monetary transactions that do not involve premiums, the book value of assets exchanged is equal to the book value of the assets exchanged plus the relevant taxes and fees. However, for non-monetary transactions involving premiums, as the premiums are involved, that is, the parties to the transaction pay monetary assets, therefore, the party receiving the premiums shall recognize some of the proceeds accordingly. But how to confirm the realization of some of the proceeds is a difficult point to understand the non-monetary transaction rules. For the receipt of premium, the revised non-monetary guidelines for the basic principles of accounting treatment are as follows: