新旧会计准则有关增资形成联营、合营企业的会计处理比较分析  

Comparative Analysis of Accounting Treatment about Enterprises Jointly Owned Because of Increasing Capital under the New and Old Accounting Principles

作　　者：任宏智[1] 吕玉明[1] 徐艳[1] 刘甜甜[1] 韩正甲[1] 

机构地区：[1]河北工程技术高等专科学校,河北省沧州市浮阳南大道6号061001

出　　处：《河北工程技术高等专科学校学报》2015年第2期63-66,共4页Journal of Hebei Engineering and Technical College Quarterly

摘　　要：增资形成联营、合营企业的会计处理一直是会计理论界和实务界探讨的热点,新修订的CAS2(2014)对CAS2(2006)进行了整体修订,为增资形成联营、合营企业的会计处理提供了理论和实务的依据。文中对比解析新旧会计准则有关增资形成联营、合营企业的会计处理,诠释其对财务工作的影响。Accounting treatment about enterprises of affiliation,jointly owned and operated is always talked about in the accounting theory field and business.The CAS2（2014）is newly revised based on CAS2（2006）,which provides the basis for theory and practice for accounting treatment about enterprise of affiliation,jointly owned and operated.In this paper,we contrast and analyze the accounting treatment about enterprise of affiliation,jointly owned and operated under the new and old accounting principles,and explain its effect on financial work.

关 键 词：新旧会计准则 增资 核算对比 

分 类 号：F275[经济管理—企业管理]