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我国财政部根据市场需要在前几年修改发布了《企业会计准则第7号——非货币性资产交换》。主要作用是能够促使企业非货币交易事项的会计核算更加规范化,促进会计信息质量的不断提高。由于非货币交易的会计核算具有比较特殊的一面,需要对其概念、特点进行理解熟悉,本文重点研究了非货币性交易与会计的相关问题。
According to the needs of the market, China’s Ministry of Finance revised and issued the “Accounting Standards for Business Enterprises No. 7 - Exchange of Non-monetary Assets” a few years ago. The main function is to be able to make the accounting of non-monetary transactions of enterprises more standardized and to promote the continuous improvement of the quality of accounting information. As the accounting of non-monetary transactions has a rather special side, its concept and characteristics need to be understood and understood. This article focuses on the related issues of non-monetary transactions and accounting.