| 合并会计报表中内部存货交易抵销的理论与方法 |
| |
| 引用本文： | 陈杰,李现宗. 合并会计报表中内部存货交易抵销的理论与方法[J]. 郑州航空工业管理学院学报(管理科学版), 2005, 23(1): 74-79 |
| |
| 作者姓名： | 陈杰 李现宗 |
| |
| 作者单位： | 郑州航空工业管理学院,河南郑州450015 |
| |
| 摘 要： | 随着经济的迅速发展,合并会计报表越来越重要.文章系统完整地论述了适用于任意条件的内部存货交易抵销(包括内部销售损益抵销和存货跌价准备抵销)方法,首次提出并验证了存货跌价准备的两种抵销方法,即分析抵销法和综合抵销法.
|
| 关 键 词： | 会计报表 内部存货交易 分析抵销法 综合抵销法 |
| 文章编号： | 1007-9734(2005)01-0074-06 |
| 修稿时间： | 2004-11-17 |
Theory and Method of Intra-company Transaction of Inventory Elimination in Consolidated Financial Statements |
| |
| CHEN Jie,LI Xian-zong. Theory and Method of Intra-company Transaction of Inventory Elimination in Consolidated Financial Statements[J]. Journal of Zhengzhou Institute of Aeronautical Industry Management, 2005, 23(1): 74-79 |
| |
| Authors: | CHEN Jie LI Xian-zong |
| |
| Abstract: | With the great economic expansion ,consolidated financial statements are becoming more and more important .This paper illustrates the elimination way of the intra-company transaction of inventory in all conditions and puts forward the two kinds of elimination way of allowance for marked idminution in value of inventory for the first time. |
| |
| Keywords: | report forms of accounting intra-company transaction of inventory the analytic elimination way the synthetic elimination way |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
