09非货币性资产交换业务（09 non monetary assets exchange business）.docVIP

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09非货币性资产交换业务（09 non monetary assets exchange business）.doc

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09非货币性资产交换业务（09 non monetary assets exchange business）

09非货币性资产交换业务（09 non monetary assets exchange business） Financial accounting Serious, normative, detailed and thorough Fan out from as an example for the rest of the lot to follow！ The exchange of non monetary assets business Non monetary assets exchange refers to the exchange of non monetary assets, such as stocks, fixed assets, intangible assets and long-term equity investments, between the two parties. The exchange does not involve or involves only a small amount of monetary assets (i.e., the allowance). Monetary assets refers to the enterprise monetary fund holdings and will be in a fixed or determinable amount of charge of assets, including cash, bank deposits, accounts and notes receivable and bond investments to be held to maturity. Non monetary assets refer to assets other than monetary assets. Finds that the exchange of a small amount of monetary assets is a non monetary asset exchange, usually as a reference to the proportion of the total amount of assets exchanged under the allowance of less than 25% (excluding 25%). Or: In determining whether the transaction involving the value of the supplement is a non monetary asset exchange, the enterprise receiving the supplementary price shall be determined in accordance with the proportion of the received compensation price (25%). A. change the fair value of the assets B. changes the fair value of the asset plus the paid price C. into the fair value of the assets, the reduced price D. change the fair value of the assets and reduce the additional price The exchange of non monetary assets in the following items is (). A. trades in a patent right with intangible assets valued at 1 million yuan B. trades in one equipment at a fair value of $5 million in long-term equity investments C. A lathe with fair value of 2 million yuan in exchange for B lathe, and receive 400 thousand yuan at the same time D. trades at a fair value of $700 thousand for an electronic device and pays $300 thousand (I) accounting treatment of non m