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

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。

youdao

Article 18 an entity shall strengthen its control of the links of contributing assets (including cash and non-cash assets, the same in the below).

第十八条单位应当加强对资产(含现金和非现金资产，下同)投出环节的控制。

youdao

The reason is your business used some of your cash to increase its Non-Current Assets, most likely Property, Plant, and Equipment (like servers).

原因是同样是你耗用了现金，来增加非流动资产，大部分是不动产、厂房及其他设备（比如服务器）。

youdao

National funds are also attractive to donors, "because they have the expertise to deal with complex gifts that involve converting non-cash assets into tax-deductible gifts, " says Wright-Violich.

FORBES: How To Find The Right Donor-Advised Fund (And Why)

The implied premium for the operating assets of the company clearly is considerably greater when adjusted for the minority, non-controlled assets and cash.

FORBES: 'Dear Members Of The Board'

T-Mobile USA anticipates that it will record a material non-cash impairment charge related to its indefinite-lived assets for the fourth quarter of 2011.

ENGADGET: T-Mobile lost more customers in Q4, will launch LTE in 2013 with AWS spectrum from AT&T