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企业买卖是商品经济条件下,按照等价交换的原则,改变企业产权归属关系的一种交易形式.本文拟介绍企业买卖中买方企业对被购企业财产的两种会计处理方法.
The business transaction is a transaction form that changes the ownership relationship of the enterprise in accordance with the principle of equivalent exchange under the condition of commodity economy. This paper proposes to introduce the two accounting treatment methods of the purchaser’s enterprise to the acquired enterprise’s property in the business sale.