| 新旧非货币性交易准则之比较 |
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| 引用本文： | 孙建永.新旧非货币性交易准则之比较[J].徐州工程学院学报,2001(4). |
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| 作者姓名： | 孙建永 |
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| 作者单位： | 彭城职业大学 江苏徐州221008 |
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| 摘 要： | 入世后 ,会计作为一种通用的商业语言 ,应该与国际接轨。财政部修订的《企业会计准则——非货币交易》已经在所有企业中实施。与修订之前相比较 ,新准则的适应范围更广 ,规定简洁明了 ,便于操作 ,并且在一定程度上可以防止会计信息失真。
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| 关 键 词： | 企业会计准则 非货币性交易 新旧 比较 |
The Comparison of New and Old Nonmonetary Transactions |
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| SUN Jian-yong.The Comparison of New and Old Nonmonetary Transactions[J].Journal of Xuzhou Istitute of Technology,2001(4). |
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| Authors: | SUN Jian-yong |
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| Abstract: | According to the opinions in this paper, to enter WTO is no time, accounting is a universal commercial language. To meet the international standards, we have had new nonmonetary transaction system which can be more widely used, and this can also prevent accounting's information distortion. |
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| Keywords: | enterprise accounting rule nonmonetary transaction old and new comparison |
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