英语专业毕业论文-非货币交易中换入资产入账价值的研究汇.docVIP

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-monetary 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 姓名及职称：　　　　　　 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。 学位论文作者签名：日期： 年 月 日  Contents Abstract 4 中文摘要 5 Introduction 6 1 The Basic Concepts of Non-monetary Exchange 6 1.1 Non-monetary transaction 6 1.2 The type of non-monetary exchange 7 1.3 The theoretical basis of measurement of non-monetary transaction 8 2 Comparison of non-monetary transaction 8 2.1 The analysis of Chinas accounting standards on the measurement requirements of swap-in assets 8 2.2 The analysis of international accounting standards on the measurement requirements of swap-in assets 10 3 The accounting treatment of Chinas non-monetary transactions-case study 12 4 On Suggestions that the implementation and improvement of methods for measurement of assets 14 4.1 Perfect for measuring the relevant criteria of assets 14 4.2 Improve the economic environment of measurement of the assets 16 4.3 Improve the professional knowledge of accounting practitioners 16 4.4 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 listed companies since the first implementation of the Enterprise Accounting Standards --- Non-monetary assets, the asset swap on the recorded value of assets for the recognition and disclosure provisions made more comprehensive. However, the specific implementation in the enterprise, there has been inadequate definition of related concepts, measurement standards and obscure. Non-monetary assets due to exchange, for the measurement of assets recorded value is the key to the accounting treatment. This measurement model of listed compani