摘要
补偿贸易与融资租赁是企业融通资金的两条有效途径。结合具体实例 ,就补偿贸易和融资租赁的特点、内容以及其相应的帐务处理进行了简要分析和讨论 。
Compensate trade and financing tenancy are two effective approaches to accommodate capital in a bank. With an eye to actual examples, a brief analysis is given to the characteristics, the content and the disposal of accounts in compensate trade and financing tenancy. Such a study can offer references for the accountants of enterprises in their book\|keeping operation.
出处
《淮海工学院学报(自然科学版)》
CAS
2000年第S1期44-45,共2页
Journal of Huaihai Institute of Technology:Natural Sciences Edition
关键词
补偿贸易
融资租赁
融资
帐务处理
compensate trade
financing tenancy
financing
account disposal