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20 0 0年底公布施行的新的《企业会计制度》对资产交换中换入资产涉及的应收账款作了规定。但是对应收账款中存在的某些问题究竟应如何处理 ,仍有不同的看法。诸如 ,应收账款的交换价值 (或称公允价值 )是否一定等于其账面价值 ,换入的应收款的入账价值应该如何确定 ?等等 ,还需要我们继续研究与深入探讨。
The new “Accounting System for Business Enterprises” promulgated by the end of 2010 provides for the receivables involved in the assets exchanged in the asset exchange. However, there are still some different opinions on how to deal with certain problems existing in accounts receivable. For example, whether the exchange value (or fair value) of the accounts receivable is equal to its book value and how the value of the account receivables exchanged should be determined? And so on, we still need to continue our research and discussion.