对会计准则中两个问题的探讨

Research on the Accounting Standard

新的会计准则对规范会计核算起到了极为重要的作用 ,但会计准则在实际运用过程中也存在各种问题 ,本文就债务重组中坏帐准备的处理及非货币性交易中的增值税、所得税的处理展开论述 ,并提出相应的改进建议。

It seems The Accounting Standard for Business Enterprises makes the theories even systematize. However, there is much difficulty to deal with in practice and some shortcoming that can not be understood well in the field of theory. So, in this article, the author will put forward some self-opinion on how to deal with the Allowance for uncollectible Accounts in the Debt Restructurings Standard and the question of value-added tax and income tax in the Non-monetary Transactions Standard.