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ji yu cun huo jiao yi de di xiao fen lu zhi gui lv tan xi
Author(s): 
Pages: 124-126
Year: Issue:  16
Journal: Finance and Accounting Monthly

Keyword:  企业合并存货交易抵销分录抵销原则;
Abstract: 内部存货交易的合并抵销不仅常见,而且反映了抵销分录的一般规律。本文基于存货交易市场价格波动中的合并抵销分录,发现了存货跌价准备、递延所得税资产抵销金额确认的原则,该原则在存货市场价格持续下跌与上涨的不同情形下,有着不同的表现形式与金额计算规律。
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