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li lv hu huan de ying yong ji qi hui ji he suan
Author(s): 
Pages: 139-140,138
Year: Issue:  1
Journal: COASTAL ENTERPRISES AND SCIENCE & TECHNOLOGY

Keyword:  利率互换会计核算浮动利率固定利率;
Abstract: 文章结合最新的金融企业会计准则,探讨利率互换交易的特点及会计核算的原则,对利率互换业务的会计核算,提出自己的看法.
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