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1)  profit and loss of non-monetary transaction
非货币性交易损益
2)  Non-cash deal income
非货币性交易收益
3)  Non-currency trade
非货币性交易
1.
The non-currency trade accounting treatment is a very complicated pr oblem, in which the determination of the non-currency assets value through exch ange of non-currency trade is a difficult point.
非货币性交易会计准则涉及的会计分录非常复杂,其中非货币性交易换入非货币性资产价值的确定又是难点。
4)  non-currency transaction
非货币性交易
1.
On tax-payment adjustment in non-currency transaction;
非货币性交易中纳税调整问题
2.
This article first introduces the background of the fair and just value, and elaborates the using in the debt reorganization, the investment real estate and the non-currency transaction.
在介绍公允价值背景的基础上,论述了公允价值在债务重组、投资性房地产和非货币性交易中的应用。
3.
In regard to non-currency transaction,current accountant system and tax system have different nature recognition about it.
对于非货币性交易,现行会计制度与税收制度对该交易的性质认定不同,因此,企业对该交易进行的会计处理与税法的相关规定之间存在较大的差异,本文就涉及补价的非货币性交易的具体会计处理及相关的税收处理作进一步分析和探讨。
5)  non-monetary transaction
非货币性交易
1.
In the field of business accounting,there are fundamental differences between monetary and non-monetary transactions.
非货币性交易核算与货币性交易核算有着本质的区别。
2.
We should strengthen and complete the companys organization, strengthen outside supervision of company, control the above violating phenomena, thus we will perfect the criterion the non-monetary transaction in our country an.
在经济领域中存在着关联方之间利用非货币性交易操纵利润和粉饰业绩的现象,如关联方之间可以通过对换出资产公允价值的高估、换入资产公允价值的低估等几种方法操纵利润。
3.
The Accounting Standards for enterprises have detailed stipulations on non-monetary transactions.
《企业会计制度》对非货币性交易的处理作出了若干规定。
6)  non-monetary transactions
非货币性交易
1.
What is the fact? The paper discusses on earnings management changes of listed companies taking advantage of non-monetary transactions around the time when Non-monetary Transaction Standard changes.
事实怎样呢?文章研究非货币性交易准则变化前后上市公司利用非货币性交易操纵利润行为的变化,得出原则导向会计准则下,上市公司可以利用原则导向会计准则赋予的职业判断操纵利润;规则导向会计准则下,上市公司可以通过交易设计规避准则规定,形成会计准则制定导向悖论。
2.
This article raises doubts about "the Accounting System of Enterprises"in relation to the aspects of the relative taxes and fees of long-term credit investment,reconstruction of liabilities,verifying computation of decreased fixed assets,non-monetary transactions,accounting policy and alteration of accounting estimation,meanwhile,the author gives herein the view of her own about these aspects.
本文对《企业会计制度》的长期债权投资的相关税费 ,债务重组 ,固定资产减少的核算 ,非货币性交易 ,会计政策、会计估计变更等方面提出了疑问 ,并提出了自己的观点。
补充资料:非货币交易


非货币交易


【非货币交易】不以货币为中介的交易,通常以易货的形式或以实物形态的转移方式进行。如产品或服务的易货交易、企业支付给职工的实物报酬等。非货币交易的核算通常采用类似于市场交易的产品或服务的价值来进行间接推算。非货币交易不仅包括易货贸易、实物报酬、实物报酬以外的实物支付和实物转移等双边交易,也包括一个机构单位的内部交易活动。
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