1) Cash asset management
货币性资产管理
2) monetary assets
货币性资产
1.
The article chiefly discusses several concrete problems concerning non monetary trade policy,such as definitions of monetary assets and boot,standard of surplus procedure accomplishment and confirmation of value of assets in book,for there are many divergences in the course of the practical operation,as well as imperfections in the policy making .
本文主要对非货币性准则中几个具体问题 ,如“货币性资产及补价”的定义、盈利过程完成的标准、资产入账价值的确认等进行具体分析 ,因为这几个问题在实际业务操作中存在许多分歧 ,并且仍存在不完善之处 ,所以在此与读者进行探
3) monetary asset
货币性资产
1.
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
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。
5) 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。
6) long-term monetary assets
长期货币性资产
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