非货币性资产交换会计研究(34页).docVIP

本科学生毕业论文 院系名称： 专业班级： 学生姓名： 指导教师： 职 称： 黑 龙 江 工 程 学 院 二零年月 The Graduation Thesis for Bachelors Degree Non-monetary Assets Accounting Research Candidate： Specialty： Accounting Class： B-2 Supervisor：Associate professor Heilongjiang Institute of Technology 2012-10·Harbin  摘　　要 关键词：商业实质?；公允价值?；会计核算；非货币性资产交换 ABSTRACT With the continuous development of our economy, non-monetary assets, more and more for enterprise production and management, accelerate cash flow provides a new way, but it also brought a business using non-monetary assets to operating profits and other issues . Non-monetary assets from the definition, scope and classification point of view, corporate accounting standards are involved in almost every rule to the non-monetary assets exchanged. Thus criteria for non-monetary assets exchanged for the importance of the economic impact of the whole country. February 2006, the Ministry of Finance issued the Accounting Standards No. 7 - non-monetary asset exchange, January 1, 2007 into effect. New guidelines for non-monetary assets, compared with the old criteria there is a big change in the accounting treatment and its results to a certain extent.  This article is divided into four parts: The first part introduces the research background and significance of this article, the article ideas and purpose of the research are described and summarized the domestic and foreign scholars on non-monetary assets, the accounting treatment of the theory of exchange of research results. The second part describes the exchange of non-monetary assets of China Accounting Recognition and Measurement. The third part describes the exchange of non-monetary assets accounting. The fourth section describes the exchange of non-monetary assets compared the old and new accounting standards and recommendations for improvement.  Keywords: Commercial real; Fair value; Accounting; Non-moneta