In view of the word "boot"appearing in the new Enterprise Accounting System,this paper elaborates the difference between the non-money transactions and compensating for debts by non-cash assets.
针对新《企业会计制度》中出现的"补价"概念,阐述了非货币性交易和以非现金资产抵偿债务两种业务中补价的不同点。
The enterprise can manipulate the margin by handling the operation of "accepting the non-cash asset denotation" which is the defect of the present deposition of the accounting treatment.
但是在日后该资产处置时却有违初衷,影响到了相关的损益账户,这就可能导致企业运用“接受非现金资产捐赠”这一业务进行利润操纵,这是当前会计处理的缺陷。
When a partner contributes assets other than cash, a question always arises as to the value of such assets.
在合伙人投入非现金资产时,就产生了有关这些资产的计价问题。
Strictly controlling the associated parties to pay off the possessed funds of listed companies with non-cash assets.
严格控制关联方以非现金资产清偿占用的上市公司资金。
To record the sale of all assets other than cash to Solarwind Co.
记录把全部非现金资产出售给太阳风公司。
non-cash acquisition
非现金投资所得的资产
cash acquisition
以现金投资所得的资产
To convert(assets) into cash.
换现款变（资产）为现金
Assets are assets that generate future cash flow.
资产是用资产产生的未来现金流量.
cash box company
主要资产为现金的公司
being in cash or easily convertible to cash.
资产以现金的方式存在或者容易兑换成现金。
Corresponding with Dongfeng's contributions, Nissan will make its capital contribution in cash.
日产Nissan也将相应的以现金形式出资。
cash management: Control and use of liquid assets.
现金管理:对流动资产的控制和使用。
Speeding Fixed Assets Depreciation Increasing Enterprise Cash Flow;
加速固定资产折旧 增加企业现金流量
On Reporting of Unrealized Gains and Losses of Financial Assets
关于金融资产未实现损益呈报的探讨
The Present Industrial Situation of Selenium Resources in China and the Thoughts of Establishing the Industrial Developing Funds;
我国硒资源产业现状及创建产业发展基金构想
The external sources of cash include the liquidation of assets and equity issues.
外部现金来源包括资产变现和发行新股票。
A Review of Financial Asset Pricing Anormalies and Its Implications to A New Asset Pricing Theory;
金融资产定价异常现象研究综述及其对新资产定价理论的启示
The Mode of Cash Payment for Economic Compensation in the Reform of Business-system and the Cashing of Assets;
企业“改制”中经济补偿金的货币现金支付方式与资产变现
Cash that is not available for paying current liabilities should be listed just below the current asset section of the balance sheet in a section entitled Investments and Funds.
不能用于偿付流动负债的现金被列示在资产负债表的流动资产项目之后的投资和基金项目。