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di yan shou yi xing zhi fen xi : fu zhai huan shi li de
Pages: 13-14
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  递延收益政府补助利得;
Abstract: 《企业会计准则——应用指南》中,"递延收益"科目被划为负债类科目,笔者认为这一规定存在不妥,递延收益应该是直接计入所有者权益的利得。同时,文章提出了加快利得与损失会计理论研究,在政府补助会计方面体现中国特色等建议。
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