摘要
通过债券全价和净价交易的比较,对净价交易下的会计科目和帐务处理作出相应调整,有利于提高债券市场流动性,提高交易水平和管理水平,促进银行间债券市场的健康发展。
By comparing fiat price transaction. and full price transaction.adjustments must be made about the accounting process of flat price transaction which will contribute to promoting the liquidity of the bond market.improving the management and promoting the healthy development of bond market.
出处
《中国货币市场》
2001年第1期60-61,共2页
China Money
