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ji tuan nei bu jiao yi gu ding zi chan qing li qi jian di xiao yuan li tui dao
Author(s): 
Pages: 120-123
Year: Issue:  16
Journal: Finance and Accounting Monthly

Keyword:  内部交易固定资产清理期间还原—替换—抵销合并;
Abstract: 内部交易固定资产的抵销处理涉及交易当期、持有期间和清理期间,清理期间抵销处理较综合且复杂。本文结合案例,通过对比的方法来解析抵销分录,采用"还原—替换—抵销合并"的思路,将清理期间分为三个部分来推导其抵销原理。
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