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duo ji liang shu xing xia rong zi ye wu de cai shui fen xi ye tan wei que ren rong zi fei yong
Author(s): 
Pages: 62-66
Year: Issue:  11
Journal: Finance and Accounting Monthly

Keyword:  计量属性融资业务未确认融资费用纳税调整;
Abstract: 未确认融资费用一直以来是教学难点之一,在多计量属性并存的案例中,历史成本、现值以及公允价值计量属性并无矛盾,有必要寻求原理本质,寻求不同计量属性的共性结论,以避免错误核算造成会计信息失真的现象。以企业分期购置固定资产为业务案例,具体分析了不同计量属性下融资业务的会计核算,进而对纳税调整进行说明。
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