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qian xi fei huo bi xing jiao yi zhun ze de ji ge wen ti
Author(s): 
Pages: 42-43
Year: Issue:  4
Journal: Finance and Accounting Monthly

Keyword:  非货币性交易预付账款换出资产企业会计公允市价补价入账价值账面价值货币金额计价基础;
Abstract: 非货币性交易是指交易双方进行非货币性资产的交换。为规范交易双方换入资产的计价以及交易损益的确认,财政部颁发了《企业会计准则———非货币性交易》(以下简称“非货币性交易准则”)。笔者认为,该准则有以下几个问题值得探讨。一、关于基本概念1.预付账款的性质。...
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