發(fā)布時間：2019-04-02 14:53

【摘要】：根據(jù)企業(yè)會計準則的規(guī)定,待執(zhí)行合同變?yōu)樘潛p合同應遵循或有事項準則進行會計處理。然而,該準則對虧損合同存在標的資產(chǎn)的情況未做出明確的規(guī)定,導致具體的會計處理仍存在一些問題。本文將針對這些問題提出明確的處理方案。
[Abstract]:According to the enterprise accounting standards, the contract to be executed becomes a loss contract should comply with the contingent criteria for accounting treatment. However, there are still some problems in the specific accounting treatment due to the lack of explicit provisions on the existence of underlying assets in the loss-making contract. This paper will put forward a clear solution to these problems.
【作者單位】： 西南石油大學經(jīng)濟管理學院;
【分類號】：F233

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