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

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1、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：StudyofRecordedvalueofNon-monetaryExchange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20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

2、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20ContentsAbstract4中文摘要5Introduction61TheBasicConceptsofNon-monetaryExchange61.1Non-monetarytransaction61.2Thetypeofnon-monetaryexchange71.3Thetheoreticalbasisofmeasurementofnon-monetarytransaction82Comparisonofnon-monetarytransaction82.1Thean

3、alysisofChina'saccountingstandardsonthemeasurementrequirementsofswap-inassets82.2Theanalysisofinternationalaccountingstandardsonthemeasurementrequirementsofswap-inassets103TheaccountingtreatmentofChina'snon-monetarytransactions-casestudy124OnSuggestionsthattheimplementationandimprovemento

4、fmethodsformeasurementofassets144.1Perfectformeasuringtherelevantcriteriaofassets144.2Improvetheeconomicenvironmentofmeasurementoftheassets164.3Improvetheprofessionalknowledgeofaccountingpractitioners164.4Strengthentheauditandsupervisionoftherecordedvalueoftheswap-inassets17Conclusion18Bi

5、bliography19Acknowledgements2020AbstractJanuary1,2007listedcompaniessincethefirstimplementationofthe"EnterpriseAccountingStandards---Non-monetaryassets,theassetswap"ontherecordedvalueofassetsfortherecognitionanddisclosureprovisionsmademorecomprehensive.However,thespecificimplementationint

6、heenterprise,therehasbeeninadequatedefinitionofrelatedconcepts,measurementstandardsandobscure.Non-monetaryassetsduetoexchange,forthemeasurementofassetsrecordedvalueisthekeytotheaccountingtreatment.Thismeasurementmodeloflistedcompaniesontherecordedvalueoftheassetsandprofitandlossimpactanal

7、ysistounderstandtherecordedvalueoftheassetsreceivedambiguousstatusofmeasurementstandards,throughthecomparisonbetweenChineseandforeignstandards,pointsouttheexistenceofthefairvalueguidelinesthelimitationsofincompleteapplications,andacompletesetofguidelinesformeasuring