英汉例句

• article 5when determining whether or not a non-monetary assets transaction is commercial in nature, an enterprise shall pay attention to whether or not the transacting parties are connected ones.

  第五条在确定非货币性资产交换是否具有商业实质时，企业应当关注交易各方之间是否存在关联方关系。

• the non-monetary assets include such fixed assets as buildings, machines and equipments as well as such intangible assets as patent rights, trademark rights and non-patented technologies.

  非货币性资产包括建筑物、机器、设备等固定资产，以及专利权、商标权、非专利技术等无形资产。

• according to the current accounting standards and the law of enterprise income tax, this paper discusses accounting and tax treatment of non-monetary assets transactions.

  以现行会计準则和企业所得税法为依据，论述了非货币性资产交换的会计处理和税务处理方法。

• the paper mainly studies the changes in the exchange of the non-monetary assets standards from the following four parts.

  本文主要从以下四部分对非货币性资产交换準则的变迁进行了比较研究：第一部分，引言。

• part four, the operation of fair value in exchange of non-monetary assets standards.

  第五部分，对《非货币性资产交换》準则实施中的策略建议。

• the cost of the above non-monetary assets received by the invested enterprise can be decided at the value verified in an appraisal.

  被投资企业接受的上述非货币性资产，可按经评估确认后的价值确定有关资产的成本。

• article 3 the term 「intangible asset」 refers to the identifiable non-monetary assets possessed or controlled by enterprises which have no physical shape.

  第三条无形资产，是指企业拥有或者控制的没有实物形态的可辨认非货币性资产。

• profit or loss of a non-monetary assets transaction.

  非货币性资产交换确认的损益。