【摘要】：根據(jù)企業(yè)會(huì)計(jì)準(zhǔn)則的規(guī)定,待執(zhí)行合同變?yōu)樘潛p合同應(yīng)遵循或有事項(xiàng)準(zhǔn)則進(jìn)行會(huì)計(jì)處理。然而,該準(zhǔn)則對(duì)虧損合同存在標(biāo)的資產(chǎn)的情況未做出明確的規(guī)定,導(dǎo)致具體的會(huì)計(jì)處理仍存在一些問(wèn)題。本文將針對(duì)這些問(wèn)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(xué)經(jīng)濟(jì)管理學(xué)院;
【分類號(hào)】：F233

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