| 谈股权投资业务的税务与会计处理 |
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| 引用本文： | 唐瑜冲,唐欣.谈股权投资业务的税务与会计处理[J].湖南环境生物职业技术学院学报,2003,9(4):355-357. |
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| 作者姓名： | 唐瑜冲 唐欣 |
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| 作者单位： | 湖南大学衡阳分校,湖南,衡阳,421101 |
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| 基金项目： | 湖南大学衡阳分校青年课题项目(编号:K0218) |
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| 摘 要： | 对股权投资活动所涉及的非货币性交易业务，会计制度和税法都规定了不同的处理方法，本文试从非货币性交易的内涵、资产的计价方法、资产交易损益的确认与计量三个方面比较两者的差异。
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| 关 键 词： | 非货币性交易 税务 会计 差异比较 |
| 文章编号： | 1671-6361(2003)04-355-03 |
| 修稿时间： | 2003年11月16 |
Distinguishing the Differences Between the Dealing of Tax and Accounting of Non-Moneytary Trade in stock Investment |
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| TANG Yu-chong,TANG Xin.Distinguishing the Differences Between the Dealing of Tax and Accounting of Non-Moneytary Trade in stock Investment[J].JOurnal of Hunan Environment Biological Polytechnic,2003,9(4):355-357. |
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| Authors: | TANG Yu-chong TANG Xin |
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| Abstract: | There are different regulations according to the accounting system and the tax law on the non -moneytary trade in stock investment. This article attempted to distinguish the difference of them from the aspects of the connotation of non - moneytary trade, the way of Valuing capital as well as confirmation and measurement of the gain or loss in capital trade. |
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| Keywords: | non-moneytaiy trade tax accounting differentiate |
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