统计研究 ›› 2001, Vol. 18 ›› Issue (9): 23-25.
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向书坚
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XIANG Shu-Jian
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Abstract: The relationship of costs of ownership transfer of non-financial assets according to the 1993 SNA is very clear-cut. The costs of ownership transfer have to be registered as part of gross fixed capital formation. Singapore Department of Statistics suggests that the transfer costs should be treated as current expenses rather than capital investment. We think that the recommended treatments for the costs of ownership transfer in 1993 SNA is reasonable.
向书坚. 现有非金融资产所有权转移费用处理方式刍议[J]. 统计研究, 2001, 18(9): 23-25.
XIANG Shu-Jian. A meager opinion of the disposal ways in the transfer cost of the existing ownership of non-financial assets[J]. , 2001, 18(9): 23-25.
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https://tjyj.stats.gov.cn/CN/Y2001/V18/I9/23
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