试论企业特许权下的会计处理

• 作 者: 赵凌云
• 机 构: 重庆三峰卡万塔环境产业有限公司,
• 出 处: 行政事业资产与财务
• 发表日期: 2013年12期
• 关键词: 企业 特许权 会计处理

对于企业来说,特许权条件下的会计处理是一个较为复杂且重要的问题,它是目前国际上较为先进且非常流行的商业模式。这种特许权又被称之为特许经营权或者专营权,是企业从有关权利当局获得的一种特权。本文将围绕企业特许权背景下的经营发展展开较为详尽的讨论,主要分析这种特许权下的会计处理问题,具体分析企业特许权下的会计确认和计量情况,使得这一新型的企业经营模式得到更好、更充分的利用。

For enterprises, the accounting treatment under concession conditions is a more complex and important issue, which is currently more advanced and popular international business model. This type of concession, also known as franchise or franchise, is a privilege obtained by the enterprise from the relevant authority. This article will focus on the business development in the context of corporate concessions to conduct a more detailed discussion, the main analysis of the issue of accounting treatment under this concession, the specific analysis of corporate concessions under accounting recognition and measurement of the situation, making this a new business model Get better, more fully utilized.