萍乡高等专科学校学报
萍鄉高等專科學校學報
평향고등전과학교학보
JOURNAL OF PINGXIANG COLLEGE
2010年
5期
31-34
,共4页
非货币性资产交换%相关税费%账务处理
非貨幣性資產交換%相關稅費%賬務處理
비화폐성자산교환%상관세비%장무처리
non-monetary assets exchange%related taxation expense%account service management
文章列举了非货币性资产交换中相关税费账务处理的几种不同方法，并对这些方法进行了分析，指出会计人员在处理非货币性资产交换业务时，一定要深刻领会准则的实质要求，充分运用其职业判断能力，不能生搬硬套准则的规定。
文章列舉瞭非貨幣性資產交換中相關稅費賬務處理的幾種不同方法，併對這些方法進行瞭分析，指齣會計人員在處理非貨幣性資產交換業務時，一定要深刻領會準則的實質要求，充分運用其職業判斷能力，不能生搬硬套準則的規定。
문장열거료비화폐성자산교환중상관세비장무처리적궤충불동방법，병대저사방법진행료분석，지출회계인원재처리비화폐성자산교환업무시，일정요심각령회준칙적실질요구，충분운용기직업판단능력，불능생반경투준칙적규정。
The paper lists and analyzes several methods in account service management of related taxation expense in non-monetary assets exchange, pointing out that accountants should deeply understand the essential requirement of the standard, apply their professional judgment without copying its regulations blindly when dealing with non-monetary assets exchange service.
