第十三部分 非货币性资产交换
exchange of non-monetary assets 非货币性资产交换
monetary assets 货币性资产
boot [bu琂崀 n.补价
pay boot 支付补价
receive boot 收到补价
commercial substance 商业实质
assets received 换入资产
assets given up 换出资产
exchange of non-monetary assets 非货币性资产交换
monetary assets 货币性资产
boot [bu琂崀 n.补价
pay boot 支付补价
receive boot 收到补价
commercial substance 商业实质
assets received 换入资产
assets given up 换出资产
