关于非货币性交易的问题分析和对策

Analysis on the Problems of Non-currency Marketing and its Countermeasure

现行非货币性交易准则中仍有不完善之处。给出了统一科目和会计处理的建议。另外,在非货币性交易中涉及补价和不涉及补价;一换多、多换多等各种情况下,损益具体如何确认、计算,指出过去的不足和错误,并提出了见解和对策。

Some regulations in the present non - currency marketing are not perfect. This paper points out the shortcomings and puts forwards some instructive suggestion.