|本期目录/Table of Contents|

[1]邵秀萍.涉及应收款项交换业务的会计处理[J].温州职业技术学院学报,2004,02:39-41.
 SHAO Xiu-ping.Accounting of Accounts Receivable Exchange Business[J].Journal of Wenzhou Vocational and Technical College,2004,02:39-41.
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涉及应收款项交换业务的会计处理(PDF)

《温州职业技术学院学报》[ISSN:1006-6977/CN:61-1281/TN]

期数:
2004年02期
页码:
39-41
栏目:
出版日期:
2004-06-20

文章信息/Info

Title:
Accounting of Accounts Receivable Exchange Business
作者:
邵秀萍
温州机械技工学校,浙江 温州 325000
Author(s):
SHAO Xiu-ping
Wenzhou Machinery Technician School, Wenzhou, 325000, China
关键词:
应收款项换入入账价值
Keywords:
Accounts receivableReceivedEntry price
分类号:
F275.2
DOI:
10.13669/j.cnki.33-1276/z.2004.02.012
文献标识码:
A
摘要:
本文指出了现行的《企业会计制度》规定中涉及应收款项交换业务的会计处理的不足,提出了会计改进处理的建议。改进后的会计处理能如实地反映换入应收款项的实际价值,有利于企业对应收款项的管理。
Abstract:
This article points out the drawbacks of the items concerning the accounting of accounts receivable exchange business in the present”Accounting System of Enterprises”,and then puts forward the suggestions to improve them.The improved accounting can reflect the true value of the received accounts receivable.which will benefit the management ofaccounts receivable.

参考文献/References

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备注/Memo

备注/Memo:
[收稿日期]2004-02-1 3
[作者简介]邵秀萍(1 966-),女,浙江温州人,温州机械技工学校财务处会计师
更新日期/Last Update: 2004-06-20