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在第六讲和第七讲中,已经就内部固定资产交易的抵销处理作了初步介绍。固定资产可以划分为计提折旧固定资产和不计提折旧固定资产,相应地内部交易形成的固定资产也包括计提折旧固定资产和不计提折旧固定资产。以下分别两种情况,就其抵销处理进行论述。一、不计提折旧的内部交易固定资产的抵销处理固定资产的使用往往跨越几个会计期间,不仅在固定资产内部交易发生当期要将固定资产原价中的未实现内部销售损益抵销,而且在以后持有该固定资产的会
In Lecture 6 and Lecture 7, a preliminary introduction has been made on the offsetting treatment of internal fixed asset transactions. Fixed assets can be classified as depreciation fixed assets and non-depreciation fixed assets. Correspondingly, the fixed assets formed by internal transactions also include fixed assets depreciation and non-depreciation fixed assets. The following two cases, respectively, to deal with its disposal. First, the internal transactions without depreciation Settlement of fixed assets often use fixed assets across several accounting periods, not only in the fixed assets within the transaction to offset the unrealized gains and losses in the original price of fixed assets to offset the internal sales, and After the holding of the fixed assets will be