论文部分内容阅读
本文旨在通过集合案例分析的方式介绍信托型ABN的交易结构,以及提出对于该类ABN如何进行会计处理的见解,为解决信托型ABN在会计处理上的操作难点,推动信托型ABN在市场上的健康发展提供理论上的建议。
The purpose of this paper is to introduce the transactional structure of trust-based ABN by way of a collection of case studies and to put forward some opinions on how to deal with this type of ABN. In order to solve the operational difficulties of trust ABN in accounting treatment and promote the trust-based ABN in the market The healthy development of the theory to provide recommendations.