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信用证作为国际贸易的主要支付方式,在会计实务中很多问题值得完善,本文主要针对信用证保证金的会计处理问题、未承兑信用证的会计处理、远期承兑信用证的会计处理展开讨论,并给出相应的建议。
As the main payment method of international trade, L / C has many problems in accounting practice which are worthy of improvement. This article mainly discusses the accounting treatment of L / C bond, the accounting treatment of unacceptable L / C and the accounting treatment of long-term acceptance letter of credit Give the appropriate advice.