The intercourse credit all is because the commercial credit produces, to the intercourse credit management is the enterprise finance and accounting management important content.
往来账款都是由于商业信用产生的，对往来账款的管理是企业财会管理的重要内容。
In 2006, Ministry of Finance modified the enterprise accounting standards, and the application and measurement of fair value became a highlight in the modification.
2006年，财政部对企业会计准则进行了修订，公允价值的运用、计量成为此次修改中的一大亮点。
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