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。
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
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。
My next goal would be to have the excess cash flow from my assets reinvested into the asset column.
我的下个目标是从资产中得到多余现金再进行投资。
a private income/( money not earned as a salary,etc but coming from personal property,investments,etc)
私产所得(由个人财产、投资等获得而非来自工资等之收入)
The Asset pricing Model and Investment Tactics under the Non rational Finace Market;
金融市场非理性下的资产定价模型及投资策略
Industry Investment Fund - New Channel for investing and Financing;
产业投资基金—投资与融资的新渠道
The Tax Plan for the Income Tax Offset by the Invest on State-owned Equipment;
国产设备投资抵免所得税的税收筹划
Transactions involving cash and noncash investment and financing during the past period
过去时期里发生的包括现金和非现金投资和筹资业务
A meager opinion of the disposal ways in the transfer cost of the existing ownership of non-financial assets;
现有非金融资产所有权转移费用处理方式刍议
The basic data used to determine cash flows can be obtained from the balance sheet, the income statement and some accounts in the ledger.
确定投资活动产生的现金流量的基础性数据可以从资产负债表、损益表以及有关账户中取得。
The Research on the Investment Management of Real Estate Investment Trusts;
房地产投资信托基金的投资管理研究
Research on Investment and Management of Sports Industrial Investment Fund;
体育产业投资基金的投资与管理研究
multiplier effect
增加投资所产生的效果
The investing activities contain all activities relating to short-term investments other than the cash equivalents, long-term investments, and other long-term assets.
投资活动包括与除现金等价物之外的短期投资、长期投资和其他长期资产有关的各种活动。
On the statement of cash flows, investing activities not only in- clude the buying and selling of assets that are classified as in- vestments on the balance, but also include making a loan.
现金流量表的投资活动不仅包括那些在资产负债表上归为投资的资产的买卖,还包括贷款。
Cash Inflows from Sale of Investment
投资处置的现金流入
unearned income,eg from interest on investments
非劳动收入(如投资利润所得).
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