問題已解決
甲公司用原材料換乙公司專利,請問老師下屬于非貨幣資產(chǎn)交換嗎?
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你好!這個(gè)是是屬于的了
2024 09/04 12:03
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2024 09/04 15:30
原材料不是存貨?
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2024 09/04 15:31
你好!原材料是屬于存貨
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2024 09/04 15:34
那上題豈不是不屬于了?
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2024 09/04 15:37
你好!在非貨幣性資產(chǎn)交換中,交易雙方主要以存貨、固定資產(chǎn)、無形資產(chǎn)和長期股權(quán)投資等非貨幣性資產(chǎn)進(jìn)行交換,而不涉及或只涉及少量的貨幣性資產(chǎn)。這種交換形式通常不涉及直接的現(xiàn)金流入或流出,而是通過資產(chǎn)的直接轉(zhuǎn)移來完成。
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2024 09/04 15:39
存貨換出要用收入準(zhǔn)則呀
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2024 09/04 15:44
你好!明白你的意思了,按會(huì)計(jì)準(zhǔn)則來說,確實(shí)是你說的這樣。
以存貨換取其他非貨幣性資產(chǎn),雖然屬于非貨幣資產(chǎn)交換,但不按照非貨幣性資產(chǎn)交換準(zhǔn)則執(zhí)行
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