| 国有施工企业资产评估结果的会计处理方法 |
| |
| 引用本文： | 李利.国有施工企业资产评估结果的会计处理方法[J].洛阳师范学院学报,2009,28(5):127-128. |
| |
| 作者姓名： | 李利 |
| |
| 作者单位： | 河南国安建设集团有限公司财务管理部,河南洛阳,471000 |
| |
| 摘 要： | 针对目前国有施工企业改制过程中资产评估发生的增值和减值及企业所得税的纳税调整等问题,从会计实务的角度出发,探讨了施工企业进行资产评估结果的会计处理方法,以及在企业所得税纳税调整等方面应注意的具体事项.
|
| 关 键 词： | 施工企业 资产评估 会计处理方法 |
Accounting Treatments to the Result of State-Owned Construction Enterprise Asset Evaluation |
| |
| LI Li.Accounting Treatments to the Result of State-Owned Construction Enterprise Asset Evaluation[J].Journal of Luoyang Teachers College,2009,28(5):127-128. |
| |
| Authors: | LI Li |
| |
| Institution: | Financial Management Department;Guo An Construction Corporation;Luoyang 471022;China |
| |
| Abstract: | Aiming at the problems of increase or decrease in value and business income taxes adjustment accompanying the state-owned construction enterprise asset evaluation in the course of contemporary reformation,this paper,in the view of accounting practice,suggests some accounting treatments to the result of the asset evaluation and some matters that need pay special attentions to business income taxes adjustment. |
| |
| Keywords: | construction enterprise asset evaluation accounting treatments |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
