uncertain economic transaction 不确定经济事项
intercompany economic transaction 内部公司经济事务
An economic transaction is an exchange of value.
一项经济交易就是一次价值交换。
Professional judgment, which can not be replaced, is the inherent character of accrual basis accounting and wether it can reflect the essence of economic transaction is most important.
专业判断是会计固有的职责,具有不可替代性,关键是专业判断能否反映经济业务的实质。
Abstract: framework contract has been widespread applied in the economic transaction, but there is no definition of character and function of framework contract, and less of theoretical basis.
摘要:框架合同在建筑业得到越来越多的应用,但现有法规缺少对框架合同性质和功能的定义,缺乏相应的理论依据。
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