非货币性资产

对非货币性资产交换准则及其运用的研究

Research on Application and Standard for the Exchanges of Non-monetary Assets

非货币性资产交换新旧会计准则比较与分析

Analytical Comparison between Old and New Accounting Standards on Non-monetary Assets Exchange

非货币性资产交换中公允价值计量的条件应用

On Requirements for Fair Value Measurements in Non-monetary Property Exchange

试析非货币性资产交换的会计和税务处理方法

Exploring the Accounting and Tax Treatment of Non-Monetary Assets Transactions

非货币性资产交换确认的损益。

Profit or loss of a non-monetary assets transaction .

非货币性资产交换的涉税处理

Discussion on the Handling of Taxation about Exchange of Non-monetary Assets According to Book Value

非货币性资产，是指货币性资产以外的资产。

The term " non-monetary assets " refers to the assets other than monetary assets .

具有客观性，非货币性资产交易损益资本化，避免人为操纵利润。

It is objective because non-currency assets trade is capitalized , this item can avoid profit controlled by person .

本文主要探讨非货币性资产交换新旧会计准则的比较与分析。

The article attempts to compare the new accounting standards with the old one on ( non-monetary ) assets exchange .

为了规范非货币性资产交换业务的会计处理，在我国历史上非货币性资产交换准则进行了频繁的变更。

In order to regulate the non-monetary assets transaction business accounting , in our country history of non-monetary assets criterion frequent changes .

近年来，非货币性资产交换损益已成为上市公司进行盈余管理、调节利润的手段之一。

In recent years , non-monetary assets exchange gains and losses become one of the means for listed company to manage earnings and adjust profits .

新会计准则在非货币性资产交换、债务重组等17项具体准则中都不同程度的引入了公允价值的计量属性。

The exchange of non-money assets , debt restructuring and other 17 special standards in the new accounting standards adopt fair-value measurement attribute in varying degrees .

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。

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 .

控股股东以非货币性资产出资的，应办理产权变更手续，明确界定该资产的范围。

Where controlling shareholders invest non-cash assets into a listed company , ownership transfer procedures shall be completed and explicit boundaries for such assets shall be clarified .

但同时也带来了新的问题：公允价值该如何确定？公允价值的引入给非货币性资产交换带来了哪些新的问题？这也正是本文要研究的问题。

But also brings a new question : how should determine the fair value ? The introduction of the fair value of non-monetary assets what new problems brought ?

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。

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 .

第五条在确定非货币性资产交换是否具有商业实质时，企业应当关注交易各方之间是否存在关联方关系。

Article5When determining whether or not a non-monetary assets transaction is commercial in nature , an enterprise shall pay attention to whether or not the transacting parties are connected ones .

为了规范企业非货币性资产交换业务，我国先后三次发布了非货币性资产交换会计准则。

In order to regulate the business of non-monetary assets transaction , China has released three accounting standards for non-monetary transaction successively , which had influenced enterprises ' earnings management a lot .

这说明上市公司的盈余具有信息含量，且市场对经常性损益较非货币性资产交换损益给以了更高的回报。

That show that the listed companies ' earnings have information , and market can give a higher return to recurring profit and loss than the non-monetary assets exchange gains and losses .

新非货币性资产交换准则最大的变化是引入了商业实质的概念，并且在符合规定条件的情况下可以以公允价值作为计量基础。

The new rule of non-monetary assets transaction is the biggest changes introduced the concept of commercial in nature , and in accordance with the conditions stipulated in the fair value can as measurement basis .

随着我国易货贸易的蓬勃快速发展，企业间的非货币性资产交换业务频繁发生，不免出现了一些企业利用非货币性资产交换操纵企业利润的问题。

Along with our country barter trade of booming rapid development , between enterprise and the business of non-monetary assets transaction frequent , unavoidable appeared some enterprises using the non-monetary assets transaction manipulation of corporate profits .

在充分研究了相关理论的基础上对非货币性资产交换公允价值以及相关参数采用定量的方法进行确定，以期提高现值技术的可操作性。

In a related study fully on the basis of the theory of non-monetary assets transaction by the fair value and relevant parameters determined quantitative method , so as to enhance the maneuverability of the current technology .

市场经济条件下，在发达的货币市场和有效的金融机制基础上，货币政策主要通过利率通道、汇率通道、非货币性资产通道和信贷传播通道四条途径影响宏观经济总量。

In a market economy with a developed money market and effective financial mechanism , the currency policy exerts its influence on the aggregate macro-economy through the four approaches of interests , exchange rates , non-currency assets and credit expansion .

最后对非货币性资产交换的相关问题进行研究，提出企业利用非货币性资产交换调节利润和规避税收的问题，并针对公允价值在运用中遇到的这些问题提出针对性意见。

In the end the non-monetary assets transaction , and some related problems of non-monetary assets enterprises using profits and evade taxes adjust , and in the light of the problems encountered in the fair value in use these questions pertinent opinions .

随着经济体制改革、国有企业改造、国际竞争加剧，企业重组、合并、融资租赁、非货币性资产交换等非经常业务出现的越来越多。

As the reformation of economic system and state-owned enterprise , as well as the growth of international competition , there are more special business arose , such as corporate restructuring and combination , finance leasing , and exchange of non-monetary assets .

同时通过理论与实务分析的方法对非货币性资产交换准则中运用公允价值的会计处理方法以及重要性进行研究，并对其中公允价值的确定以及判定标准进行分析。

But at the same time , through the analysis of theory and practice method of code of non-monetary assets transaction by fair value accounting methods and the importance of one , and the confirmation of the fair value analysis and decision criteria .

新准则的最大的特色之一是引入了公允价值计量属性，金融资产、投资性房地产、债务重组、非货币性资产交易等准则中均运用公允价值作为其主要计量手段。

The biggest new feature of the guidelines is the introduction of fair value measurement attributes , financial assets , investment property , debt restructuring , trade and other non-monetary assets are for the use of fair value measurement as its primary means .

论述了在物价波动情况下传统会计模式中的币值不变假设、非货币性资产项目价值的表述、现行收入与历史成本相配比原则等对揭示会计信息质量的影响。

Discusses some factors in traditional accounting procedures such as the assumption of an unchanging currency , value expression of non currency assets and the proportional principle of current revenue and original cost , which affect the quality of accounting information in price fluctuations .

在对非货币性资产交换中公允价值采用定量的方法进行确定时，主要采用了资产评估、数理统计等方法分别研究了三种确定方法，即市价法、成本法以及现值法。

Non-monetary assets in exchange for the fair value determined by using the quantitative method , mainly adopts assets evaluation , mathematical statistics method were studied , namely , three kinds of methods to determine price method , cost method and present value approach .

其次采用国内外对比的方法对非货币性资产交换准则以及相关概念进行比较分析，从中找出我国非货币性资产交换公允价值相关概念存在的问题和不足，并针对这些问题提出改进建议。

Next to the domestic and world contrastive method of non-monetary assets transaction code and relevant concepts for comparative analysis , find our fair value of non-monetary assets related concepts exist problems and the insufficiency , and aiming at these problems , puts forward some suggestions .