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.
公允价值是指在公平交易中，熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额。
Fair value is that in sound trade, the parties who are familiar with the situation get payments by exchanging of assets or debt service voluntarily.
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.
第五十条公允价值，是指在公平交易中，熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额。
Article 50the "fair value" refers to the amount, at which both parties to a transaction who are familiar with the condition exchange their assets or clear off their debts under fair conditions.
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.
“参考”所谓公允价值计量模式，就是资产和负债按照在公平交易中，熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额计量。
Fair value is the amount for which an asset could be exchanged or a liability settled between knowledgeable, willing parties in an arm's length transaction.
两家公司在科研方面有许多重叠之处。未来，医药行业的整合仍将继续，实现的方式要么是我们现在正在操作的交易，要么是资产交换的形式。
There are a lot of overlaps in science being done, and the secular trend is that the industry will continue to consolidate by the type of deal we're doing, or by an exchange of assets.
他们定义IT资产间的交互，包括消息交换的内容。
They define the interactions between IT assets, including the content of message exchanges.
例如，您通过协作而交换的信息就是无形资产。
For example, the information that you exchange through your collaboration is an intangible asset.
巨大的铜锭，本身就是不断贬值的资产，它还是死沉死沉的“价值贮藏手段”和交换手段。
Huge ingots of copper, itself a depreciating asset, were the weighty "store of value" and means of exchange.
更确切地说，该基金可以用最乐观的模型来对流动性资产定价，包括按揭证券和其它可交换的票据。
More specifically, the fund could use the most optimistic models to price its illiquid assets, which include mortgage-backed securities and other swaps.
从英属哥伦比亚到不列颠诸岛，都可以看到一些小社区允许居民通过交换劳动时间、食品或其它有价资产来代替货币支付。
Small communities from British Columbia to the British Isles are experimenting with alternative currencies that allow residents to swap work hours, food, or other assets of value.
因为当时食物和其他的一些资产是物品交换的主要内容，所以他们事实上是在记录部落的财富。
And since food and other tribal assets were the primary choice for barter, they were, in fact, keeping track of the tribe's wealth.
这就是为什么要加强银行间跨国界敞口和专注于标的资产级别的信息交换。
This suggests that more information is needed on banks’ exposures across borders and the concentration in underlying asset classes.
这就是为什么要加强银行间跨国界敞口和专注于标的资产级别的信息交换。
This suggests that more information is needed on Banks' exposures across borders and the concentration in underlying asset classes.
如果公司内的所有人都使用相同的模板，在组中交换资产就会变得容易得多了。
If everyone from the company is using the same templates, it is much easier to switch assets among the group.
这个看似慷慨的选择原因是BP同意和Gazprom结成一个战略性联盟并且交换资产，这样就能帮助Gazprom进入不信任它的国家。
The reason for such “generosity” is BP's agreement to form a strategic alliance and swap assets with Gazprom. That could help it enter countries where it is mistrusted.
举例来说一些学者认为银行的债权人应该用他们的负债交换资产。
Some academics argued bank creditors should be forced to swap their debt for equity, for example.
但它并不能交易给第三方，也就不完全是种可交换的资产。
But it cannot be traded to third parties, and it is not entirely fungible.
昂贵的人力资源需求，包括要求基础架构资产(服务器、路由器、交换机等)所在的数据中心的网络管理员进行24小时监控。
Expensive manpower requirements, including 24-hour monitoring by network administrators located in the data centers where the infrastructure assets (servers, routers, switches, and so on) are held.
在易货贸易中，商品与商品进行交换；在私人赔偿中，以资产抵付资产。
In barter, goods are exchanged for goods, and in private compensation, assets against assets.
两种资产的交换。
美联储这样做很有风险，因为这些他们作为国库证券交换来的，资产可能是个烂摊子。
The Fed is taking on a serious risk in doing this because these assets that it takes on in exchange for Treasury securities could fail.
这些数据包括资产的市场波动，外汇交换比率，研究机构，甚至是有声望的名人的新闻。
This data includes market data fluctuations on the price of the asset, foreign exchange rates, research, or even news information that could influence the reputation of people involved with the asset.
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.
研究无穷维商品空间不完全实物资产市场两时期交换经济现货—金融市场平衡和合适伪平衡的等价性。
This paper studies the equivalence between the spot-financial market (FM) equilibrium and proper pseudo-equilibrium with infinite-dimensional commodity pace and incomplete real asset markets.
其他作为价值储存的资产必须先出售，转换成一种能广泛接受的交换中介。
Other assets that serve as stores of value must first be sold to be converted into a generally accepted medium of exchange.
然后，您需要交换现金到资产如石油和黄金。
Then, you'll want to swap cash into assets like oil and gold.
然后，您需要交换现金到资产如石油和黄金。
Then, you'll want to swap cash into assets like oil and gold.
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