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无论是理论层面还是相关会计标准层面,“抵销”一词均具有特定的含义。顺流交易和逆流交易通常是指投资方与其合营企业或联营企业之间所发生的交易,该类交易属于《企业会汁准则第36号——关联方披露》所界定的关联交易范畴。《企业会计准则解释第1号》(财会[2007]14号)要求投资方在计算投资收益时需要将未实现的内部交易损益予以相应的抵销处理,财政部会计司出版的《企业会计准则讲解》(2008版和
The term “offsetting” has a specific meaning both in theory and in the accounting standards. Downstream transactions and counter-current transactions generally refer to transactions between an investor and its joint ventures or associates that fall under the category of connected transactions as defined in the CGS Guidelines No. 36 - Related Party Disclosures. Accounting Standards for Business Enterprises No. 1 (Cai Kuai [2007] No. 14) requires investors to offset unrealized profits and losses of internal transactions in the calculation of investment income. Relevant Accounting Standards for Business Enterprises issued by the Accounting Department of the Ministry of Finance Explain "(2008 edition and