
急!急!急!求翻译!这是会计论文的摘要,求高手翻译!不要百度谷歌自动翻译的!小弟感激不尽!翻译后还有 30
摘要06年新会计准则在非货币性资产交换中引入了公允公允价值计量属性,规定只有具有商业实质,且公允价值能够可靠计量的非货币性资产交换才能以公允价值作为换入资产的入账价值,公...
摘要
06年新会计准则在非货币性资产交换中引入了公允公允价值计量属性,规定只有具有商业实质,且公允价值能够可靠计量的非货币性资产交换才能以公允价值作为换入资产的入账价值,公允价值与换出资产账面价值的差额计入当期损益。但是在实际运用准则的过程中,对于商业实质的判断、没有活跃市场的资产的公允价值的确定等方面,涉及大量的主观判断,准则规定不明确。这一方面给恰当运用准则带来许多问题,另一方面也为企业操作利润留下动作空间。与此同时,会计准则内部非货币性资产交换准则也与收入准则的规定有一定的冲突性。本文从“商业实质的判断”、“公允价值的运用”和“对存货交换的处理”等三个方面研究了非货币性资产交换准则中存在的一些问题。 展开
06年新会计准则在非货币性资产交换中引入了公允公允价值计量属性,规定只有具有商业实质,且公允价值能够可靠计量的非货币性资产交换才能以公允价值作为换入资产的入账价值,公允价值与换出资产账面价值的差额计入当期损益。但是在实际运用准则的过程中,对于商业实质的判断、没有活跃市场的资产的公允价值的确定等方面,涉及大量的主观判断,准则规定不明确。这一方面给恰当运用准则带来许多问题,另一方面也为企业操作利润留下动作空间。与此同时,会计准则内部非货币性资产交换准则也与收入准则的规定有一定的冲突性。本文从“商业实质的判断”、“公允价值的运用”和“对存货交换的处理”等三个方面研究了非货币性资产交换准则中存在的一些问题。 展开
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New accounting standards in exchange of non-monetary assets introduced the fair in fair value measurement attribute, the regulation of commercial nature only, and their fair values can be measured in a reliable way, the exchange of non-monetary assets to fair value as the entering value in the assets, and the fair value of the assets surrendered the difference between the book value shall be included in the current profits and losses. But in the practical application of the standard process, for commercial nature of judgment, no active market the fair value of the assets of the determination of related to large, the subjective judgment, standard, not clear. On the one hand, to the proper use of standards brings many problems, on the other hand also for enterprise operating profit space left action. At the same time, the financial accounting standards internal exchange of non-monetary assets standards also and income the provisions of the code has certain conflict. This paper, from the "commercial nature of judgment" and "fair value" and "the use of inventory of exchange with" the three aspects such as the exchange of non-monetary assets standards exist some problems.
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New accounting standards in exchange of non-monetary assets introduced the fair in fair value measurement attribute, the regulation of commercial nature only, and their fair values can be measured in a reliable way, the exchange of non-monetary assets to fair value as the entering value in the assets, and the fair value of the assets surrendered the difference between the book value shall be included in the current profits and losses. But in the practical application of the standard process, for commercial nature of judgment, no active market the fair value of the assets of the determination of related to large, the subjective judgment, standard, not clear. On the one hand, to the proper use of standards brings many problems, on the other hand also for enterprise operating profit space left action. At the same time, the financial accounting standards internal exchange of non-monetary assets standards also and income the provisions of the code has certain conflict. This paper, from the "commercial nature of judgment" and "fair value" and "the use of inventory of exchange with" the three aspects such as the exchange of non-monetary assets standards exist some problems.
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