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根据新企业会计准则及其应用指南,企业在用存货对外投资,进行非货币性资产交换、发放福利和债务重组等业务的账务处理中,不再以直接转出的方式减少库存商品,而是按照《企业会计准则第14号——收入》的规定以其公允价值确认收入,并同时结转相应的成本,这对会计报表和其他方面产生了较之以前不同的影响。本文仅就债务人在债务重组中涉及的存货业务展开讨论并对相关问题发表个人见解。
According to the New Accounting Standards for Business Enterprises and its application guideline, in the accounting treatment of business involving outward investment in inventories, exchange of non-monetary assets, distribution of benefits and debt restructuring, the Company no longer reduces the inventory of commodities by direct transfer out Is recognized in accordance with the “Accounting Standards for Business Enterprises No. 14 - Revenue” at its fair value of revenue, and carry forward the corresponding costs, which have different financial statements and other aspects of the impact. This article discusses only the debtors’ inventory business involved in the debt restructuring and makes a personal opinion on the issue.