非货币性资产交换会计研究VIP免费

本科学生毕业论文非货币性资产交换会计研究院系名称：经济管理学院专业班级：会计10-2班学生姓名：某某某指导教师：某某职称：副教授黑龙江工程学院二零一二年十月TheGraduationThesisforBachelor'sDegreeNon-monetaryAssetsAccountingResearchCandidate：moumouSpecialty：AccountingClass：B10-2Supervisor：AssociateprofessormoumouHeilongjiangInstituteofTechnology2012-10·Harbin摘要随着我国经济的不断发展，非货币性资产交换越来越多，为企业生产经营、加快资金周转提供了新的途径，但同时也带来了企业利用非货币性资产交换来操作利润等问题。对非货币性资产交换会计研究的探讨不仅是我国与国际惯例接轨的重要内容，而且也具有重要的现实意义。从非货币性资产交换的定义、范围和分类来看，企业会计准则的每一条规则几乎都涉及到非货币性资产交换，由此可见非货币性资产交换准则对于整个国家经济影响的重要性。2006年2月，财政部颁布《企业会计准则第7号——非货币资产交换》，2007年1月1日开始施行。新非货币性资产交换准则与旧准则相比存在较大的变化，对会计处理及其结果产生一定的影响。本文共分四部分：第一部分介绍了本文的选题背景和意义，对文章的研究思路和目的作了说明，并总结了国内外学者关于非货币性资产交换会计处理方法的理论研究成果。第二部分介绍了我国非货币性资产交换的确认。第三部分介绍了非货币性资产交换的会计处理。第四部分介绍了非货币性资产交换存在的问题及改善建议。关键词：商业实质；公允价值；会计核算；非货币性资产交换ABSTRACTWiththecontinuousdevelopmentofoureconomy,non-monetaryassets,moreandmoreforenterpriseproductionandmanagement,acceleratecashflowprovidesanewway,butitalsobroughtabusinessusingnon-monetaryassetstooperatingprofitsandotherissues.Non-monetaryassetsfromthedefinition,scopeandclassificationpointofview,corporateaccountingstandardsareinvolvedinalmosteveryruletothenon-monetaryassetsexchanged.Thuscriteriafornon-monetaryassetsexchangedfortheimportanceoftheeconomicimpactofthewholecountry.February2006,theMinistryofFinanceissuedthe"AccountingStandardsNo.7-non-monetaryassetexchange",January1,2007intoeffect.Newguidelinesfornon-monetaryassets,comparedwiththeoldcriteriathereisabigchangeintheaccountingtreatmentanditsresultstoacertainextent.Thisarticleisdividedintofourparts:Thefirstpartintroducestheresearchbackgroundandsignificanceofthisarticle,thearticleideasandpurposeoftheresearcharedescribedandsummarizedthedomesticandforeignscholarsonnon-monetaryassets,theaccountingtreatmentofthetheoryofexchangeofresearchresults.Thesecondpartdescribestheexchangeofnon-monetaryassetsofChinaAccountingRecognitionandMeasurement.Thethirdpartdescribestheexchangeofnon-monetaryassetsaccounting.Thefourthsectiondescribestheexchangeofnon-monetaryassetscomparedtheoldandnewaccountingstandardsandrecommendationsforimprovement.Keywords:Commercialreal;Fairvalue;Accounting;Non-monetaryassetexchange目录摘要.........................................................................................................................................IABSTRACT.......................................................................................................................II第1章绪论.............................................................................................................11.1研究目的及意义.........................................................................................................11.2国内外研究现状.........................................................................................................21.2.1国内研究现状..................................