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2001年1月1日施行的《企业会计制度》和2005年1月1日施行的《小企业会计制度》均在负债类下设置了“待转资产价值”科目,核算企业接受捐赠待转的资产价值(注:《企业会计制度》在2000年12月29日颁布后又作了补充规定,补充后的会计处理与《小企业会计制度》一致)。《小企业会计制度》规定,“待转资产价值”科目期末尚未转入资本公积的余额填入资产负债表“其他长期负债”项目。笔者通过
The “Accounting System for Business Enterprises” implemented on January 1, 2001 and the “Accounting System for Small Enterprises” implemented on January 1, 2005 all set up “assets to be transferred ” under the liability category, and the accounting enterprises accept the donation (Note: “Enterprise Accounting System” on December 29, 2000 promulgated again after the addition of provisions, accounting treatment after the supplement and “Small Business Accounting System”). The “Small Business Accounting System” stipulates that the balance of “pending transfer of assets value” account not yet transferred to capital surplus at the end of the period shall be filled into the balance sheet “other long-term liabilities”. The author passed