1) non-inventory assets
非存货性资产
2) non-monetary assets
非货币性资产
1.
According to the current accounting standards and the law of enterprise income tax,this paper discusses accounting and tax treatment of non-monetary assets transactions.
以现行会计准则和企业所得税法为依据,论述了非货币性资产交换的会计处理和税务处理方法。
3) non-monetary asset
非货币性资产
1.
Firstly,the dual property of the account receivable must be understood in order to distinguish the differences between monetary and non-monetary assets.
企业要正确核算非货币性交易业务,首先要理解应收款项具有两重属性,分清非货币性资产与货币性资产;其次要把握增值税是价外税,划清非货币性交易与货币性交易的界限;最后以历史成本和公允价值混合计量,使非货币性交易核算得以完善。
2.
This article begins by understanding the concept of non-monetary assets that are mentioned in the non-monetary transactions part of China s 10th concrete accounting principles.
本文通过对我国第十个具体会计准则———非货币性交易中非货币性资产概念认识入手 ,阐述了“非货币性交易”的定义、分类 ,进而加深对非货币性交易损益归属及报表披露的认识 ,对于更深入掌握新准则提供了一个思路。
4) non-monetary assets exchange
非货币性资产交换
1.
New Changes of Accounting Information Treatment to Non-monetary Assets Exchange;
试论“非货币性资产交换”会计处理的新变化
2.
Non-monetary assets exchange is a special and nonrecurring transaction with some non-monetary assets, such as inventory, fixed assets, intangible assets and long-term equity investments.
非货币性资产交换是一种不以货币为媒介、非经常性的特殊交易业务,是交易双方主要以存货、固定资产、无形资产和长期股权投资等非货币性资产进行的交换。
5) The exchange of the homogeneous non-currency assets
同类非货币性资产交换
6) non-monetary transaction
非货币性资产交换
1.
The Comparative Research on Non-monetary Transaction Standard;
非货币性资产交换准则比较研究
补充资料：国有非经营性资产转经营性资产
国有非经营性资产转经营性资产%26#8212;%26#8212;是指行政事业单位在保证完成正常工作的前提下，按照国家有关政策规定，将国有非经营性资产以出租、出借等形式从事生产经营活动。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条