1) Non-Cash Consideration
非货币财产出资
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) non-capitalized financial assets
非货币金融资产
1.
The reduction of financial risks,the increase of financial safety and the promotion of economy could be achieved by increasing the proportion of non-capitalized financial assets and deepening the capital market and adding financial channels.
对中国金融结构的现状作定性分析发现,货币金融资产比重过大和金融市场结构不完善是目前存在的主要问题,通过增加非货币金融资产比重,深化资本市场,增加融资渠道可以降低金融风险,提高金融安全性,促进经济增长。
补充资料：合资方货币出资
合资方货币出资是指合资各方用货币出资。外方合资者除了可以将其在中国境内举办的其他外商投资企业中获得的利润(人民币)作为资本出资外，必须要用外币出资；中方合资者可以用人民币出资，也可以用外币出资。合资各方都不得用以合资企业名义取得的贷款作为自己的出资，货币资本中外币与人民币的折算，可以按合同约定的国家外汇牌价，或以企业初次收到所缴纳的出资额时的国家外汇牌价进行折算。
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