对非货币性交易准则几个问题的思考

Thoughts about the Non-Monetary Transaction Standards

《企业会计准则———非货币性交易》于 2 0 0 0年 1月 1日起在我国所有企业实施。该准则的特点是以盈利过程是否完成作为选择计量标准和是否确认损益的依据。

Business Accounting Standards—Non Monetary Transaction was put into implementation in China on Jan.1,2000.Its characteristics is to take the profit process as the basis of chosing calculation standards and confirming profit and loss.It is worth our while to confirm the values of assets passing through accounts and the interrelated profit and loss in the non monetary transactions as well as to confirm the main characteristics of the standards.