| 非货币性交易准则的探讨 |
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| 引用本文： | 郝劲. 非货币性交易准则的探讨[J]. 渤海大学学报(哲学社会科学版), 2003, 25(4): 109-111 |
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| 作者姓名： | 郝劲 |
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| 作者单位： | 锦州站前华联购物有限责任公司,辽宁,锦州,121000 |
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| 摘 要： | 本文主要对非货币性准则中几个具体问题 ,如“货币性资产及补价”的定义、盈利过程完成的标准、资产入账价值的确认等进行具体分析 ,因为这几个问题在实际业务操作中存在许多分歧 ,并且仍存在不完善之处 ,所以在此与读者进行探讨
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| 关 键 词： | 货币性资产 补价 盈利过程完成 公允价值 |
| 文章编号： | 1001-6333(2003)04-0109-03 |
| 修稿时间： | 2003-03-19 |
A Discussion on Non-monetary Deal |
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| HAO Jin. A Discussion on Non-monetary Deal[J]. Journal of Bohai University:Philosophy and Social Science Edition, 2003, 25(4): 109-111 |
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| Authors: | HAO Jin |
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| Abstract: | The article chiefly discusses several concrete problems concerning non monetary trade policy,such as definitions of monetary assets and boot,standard of surplus procedure accomplishment and confirmation of value of assets in book,for there are many divergences in the course of the practical operation,as well as imperfections in the policy making .Hopefully the discussion made here will be helpful to readers. |
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| Keywords: | monetary assets boot surplus procedure accomplishment suond value |
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