文档介绍：本科生毕业设计(论文)
中文题目: 非货币交易中换入资产入账价值的研究
英文题目: Study of Recorded value of Non-ary Exchange
学生姓名: 学号:
学院: 国际教育学院专业: 英语(国际会计)
指导教师
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完成时间: 2011年4月30日
江西师范大学教务处制
独创性声明
本人声明所呈交的学位论文是我个人在导师指导下进行的研究工作及取得的研究成果。尽我所知,除文中已经标明引用的内容外,本论文不包含任何其他个人或集体已经发表或撰写过的研究成果。对本文的研究做出贡献的个人和集体,均已在文中以明确方式标明。本人完全意识到本声明的法律结果由本人承担。
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日期: 年月日
Contents
Abstract 4
中文摘要 5
Introduction 6
1 The Basic Concepts of Non-ary Exchange 6
Non-ary transaction 6
The type of non-ary exchange 7
The theoretical basis of measurement of non-ary transaction 8
parison of non-ary transaction 8
The analysis of China's accounting standards on the measurement requirements of swap-in assets 8
The analysis of international accounting standards on the measurement requirements of swap-in assets 10
3 The accounting treatment of China's non-ary transactions-case study 12
4 On Suggestions that the implementation and improvement of methods for measurement of assets 14
Perfect for measuring the relevant criteria of assets 14
Improve the economic environment of measurement of the assets 16
Improve the professional knowledge of accounting practitioners 16
Strengthen the audit and supervision of the recorded value of the swap-in assets 17
Conclusion 18
Bibliography 19
Acknowledgements 20
Abstract
January 1, 2007 panies since the first implementation of the "Enterprise Accounting Standards --- Non-ary assets, the asset swap" on the recorded value of assets for the recognition and disclosure provisions made prehensive. However, the specific implementation in the enterprise, there has been inadequate definition of related concepts, measurement standards and obscure. Non-ary assets due to exchange, for the measurement of assets recorded value is the key to the accounting treatment. This measurement model of panies on the recorded value of the assets and profit and loss impact analysis to understand the recorded value of the assets received ambiguous status