问题已解决
由于該項非貨幣性資產(chǎn)交換不具有商業(yè)實質(zhì) 這句話是什么意思
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您好,是這個交易,正常情況下不具有商業(yè)實質(zhì)的意思
2022 09/13 10:02
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2022 09/13 10:02
您的解釋還是不太懂
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2022 09/13 10:03
您看啊,這句話我通俗的給你說吧,就是這個交易不公允,價格不真實
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2022 09/13 10:05
由于該項非貨幣性資產(chǎn)交換不具有商業(yè)實質(zhì),因此應以換出資產(chǎn)賬面價值為基礎確定換入資產(chǎn)的入賬價值。甲公司換入存貨的入賬價值=換出專利權(quán)的賬面價值+換出專利權(quán)的銷項稅額-換入存貨可抵扣的增值稅進項稅額-收到的補價+應付的相關稅費
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2022 09/13 10:05
所以要以賬面價值,不管公允價值的意思對不
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2022 09/13 10:08
您好,對的,因為他不具有商業(yè)實質(zhì),所以要以賬面價值為準
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