非现金资产

试论非现金资产评估增值的所得税会计核算

On the Income Tax Accounting of Non-cash Assets Evaluation Rising in Value

接受非现金资产捐赠的会计处理

Discussion on the Accounting Treatment of Accepting the Non - cash Denoted Assets

从前所谓的非现金资产，例如银行贷款，现在则可以定期交易。

Previously illiquid assets , such as bank loans , now trade regularly .

严格控制关联方以非现金资产清偿占用的上市公司资金。

Strictly controlling the associated parties to pay off the possessed funds of listed companies with non-cash assets .

非现金资产应按其转入日的公允市价计入合伙企业的会计账簿。

The valuations assigned to non-cash assets should be their fair market values at the date of transfer to the partnership .

单项资产评估：适用于以固定资产、存货等非现金资产投资、交易、置换、清算和抵押等目的的评估。

Individual asset appraisal : this appraisal may in particular apply to fixed asset investment , barter , liquidation and mortgage loan purpose .

在更广泛的法律和正常的政策内，市区、郊区的警察有权没收罪犯的非现金资产；目的是帮助他们恢复！

In a wide-ranging law and order policy review , Tony Blair announced greater police powers to seize non-cash assets and new measures to help prisoner rehabilitation .

就如何使接受非现金资产捐赠的会计处理更加完善进行了探讨，并提出了修正方案。

This paper discusses on how to make the deposition of the accountant of accepting the non-cash denotation more perfect , and puts forward the modified scheme .

但是在日后该资产处置时却有违初衷，影响到了相关的损益账户，这就可能导致企业运用“接受非现金资产捐赠”这一业务进行利润操纵，这是当前会计处理的缺陷。

The enterprise can manipulate the margin by handling the operation of " accepting the non-cash asset denotation " which is the defect of the present deposition of the accounting treatment .

《企业会计准则》规定，以放弃非现金资产取得长期股权投资，应按公允价值入帐。

The Enterprise Accounting Norms stipulates that the acquisition of stocks from long term investment with the sacrifice of non cash asset should be entered into the book at fair values .

第二，定向增发认购方式的优先次序应该优先考虑以现金资产认购的方式，其次考虑以非现金资产认购的方式。

Second , the directional mode of issuance of the subscription priority should be given priority in order to subscribe for cash assets the way , followed by non-cash assets to consider the subscription approach .

净资产通常包括那些非现金资产，就像你买回后堆在车库里的材料。财富则衡量你的钱正在挣多少钱，以及你的财务生存能力。

Although net worth often includes these non-cash-producing assets , like stuff you bought that now sits in your garage , wealth measures how much money your money is making and , therefore , your financial survivability .

《企业会计准则债务重组》规定，以非现金资产清偿债务时，债权人受让的非现金资产的入账价值应根据债权的账面价值确认。

According to Accounting Criteria of Enterprises Debt Reconstruction , in paying debt by non-cash asset , the recording value of non-cash asset transferred by the creditor should be determined by the book value of the credit .

第三，以非现金资产认购方式注入资产的质量上面，要求资产的总规模必须达到一定的规模，置入的非现金资产应当是连续盈利、可独立核算的完整的经营性资产。

Third , in order to subscribe for non-cash assets into the asset quality of the above methods require the overall size of assets , must reach a certain size , The non-cash assets should be placed in a continuous profitability , can be a complete independent accounting business assets .