叩求翻译一段话（英语）

来源：百度知道 编辑：UC知道 时间：2024/07/02 20:19:11
摘要：2006 年 2 月 15 日, 财政部正式发布了《企业会计准则7号—非货币性资产交换》准则( 本文称之为新准则) 。本文对非货币性资产交换新旧准则进行了比较，对其主要差异以及其在会计处理方面涉及补价和不涉及补价情况下的差异进行了分析。同时对新准则存在的公允价值的确定、商业实质的判断等问题加以分析, 以便更好的理解新准则中的内容。
关键词：非货币性资产交换 认定 比较 问题
我要的非常急，大虾们，谢谢了哈

Abstract: February 15, 2006, the Ministry of Finance issued a formal "enterprise accounting standards on the 7th - the exchange of non-monetary assets" guidelines (called the new guidelines in this paper). In this paper, non-monetary asset swap the old and new guidelines were compared, and their main differences in accounting treatment involves no premium and premium circumstances differences were analyzed. At the same time the existence of the new guidelines for determining the fair value of commercial real issues such as the judgment be analyzed in order to better understand the content of the new guidelines.
Key words: the exchange of non-monetary assets to compare that