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财政部制定的具体会计准则(征求意见稿)中规定了“非货币性交易”一项。这对于规范企业间非货币交易业务的会计核算,从而保证会计信息的真实性、可靠性与一致性是十分必要的。在该稿的学习过程中,笔者感到尚有一些问题应作进一步研究与探讨,以使这项准则更为完善和可行。 一、关于非货币性交易的定义 《征求意见稿》将非货币性交易定义为:“指以非货币性资产进行交换的交易”。对此定义有以下几方面的问题值得考虑: 首先,该定义未确指交换的双方均须是以非货币性资产与对方的非货币性资产相交
The specific accounting standards formulated by the Ministry of Finance (draft for comments) stipulate a “non-monetary transaction”. This is necessary for regulating the accounting of non-monetary transactions among enterprises so as to ensure the authenticity, reliability and consistency of accounting information. During the study of this draft, I feel that there are still some problems that should be further studied and discussed in order to make this guideline more perfect and feasible. First, the definition of non-monetary transactions The “Exposure Draft” defines non-monetary transactions as: “refers to the exchange of non-monetary assets transactions.” There are several issues worth considering about this definition: First, the definition does not mean that both parties to the swap must be non-monetary assets and the other non-monetary assets intersect