非货币性资产交换中相关税费的几种帐务处理方法之分析  

Brief Analysis of Account Service Management Methods of Related Taxation Expense in Non-Monetary Assets Exchange

作　　者：易逢荣[1] 

机构地区：[1]萍乡高等专科学校,江西萍乡337000

出　　处：《萍乡高等专科学校学报》2010年第5期31-34,共4页Journal of Pingxiang College

摘　　要：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。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.

关 键 词：非货币性资产交换 相关税费 账务处理 

分 类 号：F275[经济管理—企业管理]