为了将互换纳入表内核算，需要重新审视和构筑会计要素概念的新框架，对资产和负债的定义进行局部修改。
In order to calculate the swap in accounting statements, we should reexamine and reconstruct the conceptual framework of accounting elements and revise the definition of asset and debt.
为了将互换纳入表内核算，需要重新审视和构筑会计要素概念的新框架，对资产和负债的定义进行局部修改。
In order to calculate the swap in accounting statements, we should reexamine and reconstruct the conceptual framework of accounting elements and revise the definition of asset and debt.
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