该互换不涉及或只涉及少量的货币性资产。
The exchange does not involve or involved only a small amount of 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.
本文主要从以下四部分对非货币性资产交换准则的变迁进行了比较研究：第一部分，引言。
The paper mainly studies the changes in the exchange of the non-monetary assets standards from the following four parts.
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.
非货币性资产包括建筑物、机器、设备等固定资产，以及专利权、商标权、非专利技术等无形资产。
The non-monetary assets include such fixed assets as buildings, machines and equipments as well as such intangible assets as patent rights, trademark rights and non-patented technologies.
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。
Article 5when 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.
银行以额外的货币，活期存款和其它高流动性的资产的形式的开支增加了货币的供应量。
The Banks' spending increases the money supply in the form of additional currency, demand deposits, and other highly liquid assets.
美国是全球最大的经济体，拥有流动性最强的金融市场，管理着全球最重要的储备货币，因此，美国国债已经被视为一项全球性的无风险资产。
Since America is the world's largest economy, has the most liquid financial markets and operates the world's premier reserve currency, the Treasury bond has been seen as the global risk-free asset.
但是流动性的定义是非常模糊的，倾向基于大量的货币供应量或者风险资产的价格，如新兴市场的借贷。
But definitions of this liquidity are pretty vague and tend to be based on broad measures of money supply or prices of risky assets, such as emerging-market debt.
所以，真正推高资产价格并使之居高不下的元凶是本国货币，而不是外国的“投机性货币”。
Thus it is local currency, not foreign "speculative money" that both causes and sustains local asset prices.
这也可以为以央行货币担保的合格资产加强市场流动性，以此来稳定金融全局。
It would also improve market liquidity for assets eligible as security for central-bank money, to the benefit of overall financial stability.
斯坦纳德表示，来自美联储的大量流动性，造成了新兴市场资产的膨胀，并推高了大宗商品价格和与大宗商品相关货币的汇率。
He says the flood of liquidity from the Fed has been responsible for inflating emerging market assets, and lifting commodities prices and commodity-linked currencies.
会计条款中要求：资产必须“用货币量来衡量，并且衡量要有足够的可靠性和依据”。这一条款会影响无形资产（例如品牌）的会计计量。
The accounting need for an asset to be 'measured at a monetary amount with sufficient reliability' would also affect accounting for intangible assets such as brand names.
货币兑换率的波动可对相关资产的价值造成负面影响，连带影响结构性产品的价格。
Currency rate fluctuations can adversely affect the underlying asset value, also affecting the ETF price.
货币资金是企业资产的重要组成部分，流动性强、控制风险高。
Money funds are an important part of enterprise assets, liquidity, control of high-risk.
曾经把意大利债券视为安全资产的投资者们现在忧心忡忡，担心信用违约交换市场的可信性、单一货币的崩溃可能，以及所有其他事情。
Investors who once regarded Italian bonds as a safe asset now worry about everything from the integrity of the credit-default-swap market to a possible break-up of the single currency.
加强货币资金安全性、效益性管理在企业资产管理中显得尤为重要。
So strengthening the security and efficient management of currency capital appears to be specially important in the management of enterprise property.
下一阶段，投资者会从这个倒金字塔的顶端快速下降，将流动性差的资产转换成位于倒金字塔塔尖的实质货币——如黄金。
The next phase will be the rapid descent of investors down the inverted debt pyramid from illiquid assets such as property into quality money – including gold – at the inverted apex.
特别提款权并非自由交易的货币，但是作为一种国际储备资产而具有重要性。
The Special Drawing Rights are not a freely traded currency, but are important as an international reserve asset.
电子货币的这些特殊性使得各种货币资产之间的界限逐渐模糊，这必将对建立在传统货币—纸币基础上的货币供求理论产生冲击。
Those characteristics make the ambit of all kinds of money assets became faint. This will challenge traditional money theory that based on traditional currency (bank note).
超额货币； 货币流动性过剩；资产价格；
可供出售外币货币性金融资产形成的汇兑差额，应当计入当期损益。
The gap arising from the foreign exchange conversion of a sellable cash financial asset in any foreign currency shall be recorded into the profits and losses of the current period.
外币货币性项目，采用资产负债表日即期汇率折算。
The foreign currency monetary items shall be translated at the spot exchange rate on the balance sheet date.
货币资金是企业活动性最强的资产，也是内部控制风险最高的资产。
Money funds are the most liquid assets, business and i the highest risk assets in the internal control.
粮食和食物价格正在上升，固定资产价格因为流动性货币充足和实际负利率上涨。
Grain and food prices are rising, and asset prices have been driven up with ample liquidity and the negative real interest rate, he said. "it is becoming harder to enforce macroeconomic policies."
粮食和食物价格正在上升，固定资产价格因为流动性货币充足和实际负利率上涨。
Grain and food prices are rising, and asset prices have been driven up with ample liquidity and the negative real interest rate, he said. "it is becoming harder to enforce macroeconomic policies."
应用推荐