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1999年 6月 2 8日财政部颁布了《企业会计准则———非货币性交易》(以下简称“非货币性交易准则”)及其指南 ,并与2 0 0 0年 1月 1日起实施。该准则的颁布与实施 ,标志着我国会计准则体系的进一步完善 ,对于规范我国企业非货币性交易的会计核算、提高会计信息披露质量 ,具有重
On June 28, 1999, the Ministry of Finance promulgated the “Accounting Standards for Business Enterprises --- Non-monetary Transactions” (hereinafter referred to as the “Non-monetary Transactions Guidelines”) and its guidelines, and started the operation on January 1, 2000 Implementation. The promulgation and implementation of this standard mark the further improvement of our country's accounting standards system. This standard is of great importance in regulating the accounting of non-monetary transactions of Chinese enterprises and improving the quality of accounting information disclosure.