摘要
非货币性交易准则是我国第一部涉及非货币交易业务的法规 ,它主要对企业非货币交易的会计核算和相关信息的披露进行规范。准则及指南的颁布 ,为非货币性交易的理解、执行、操作带来方便 ,但其存在的问题也是显而易见的 ,本文对这些问题进行分析 ,并提出了初步的解决思路。
Nonmonetary Business Standard is the nation's first law to normalize accounting and disclosure of relevant information in nonmonetary business activities.The issue of the standard and the guide helps to understand and implement nonmonetary transactions.However,the existing problems are obvious.Some analysis to the problems and tentative ideas are given in the paper.
出处
《郑州航空工业管理学院学报（管理科学版）》
2001年第1期62-66,共5页
Journal of Zhengzhou Institute of Aeronautical Industry Management
关键词
非货币性交易
会计准则
运用
企业
nonmonetary transactions
accounting principles
problem
