现有非金融资产所有权转移费用处理方式刍议

作     者：向书坚 

作者机构：中南财经政法大学信息学院 

出 版 物：《统计研究》 (Statistical Research)

年 卷 期：2001年第18卷第9期

页      面：23-25页

核心收录：

学科分类：02[经济学] 0202[经济学-应用经济学] 020208[经济学-统计学] 07[理学] 020201[经济学-国民经济学] 0714[理学-统计学（可授理学、经济学学位）] 

主　　题：SNA 现有资产 资产所有权转移费用 非金融资产 经济统计 

摘      要：The registration of costs of ownership transfer of non\|financial assets according to the 1993 SNA is very clear\|*** costs of ownership transfer have to be registered as part of gross fixed capital *** Department of Statistics suggests that the transfer costs should be treated as current expenses rather than capital *** think that the recommended treatments for the costs of ownership transfer in 1993 SNA is reasonable.