资产货币

K. Description of the adopted and used accounting politics, including used method of asset as well as equity and liabilities valuation, cost valuation and calculation of the profit and the method of preparation of the financial statement and comparative figures l. Indication of applied foreign currency exchange rates to recount the presentation currency into functional currency with description of the rules of this recounting m.

鉴 描述的采用，会计政治包括使用的一种资产，以及资产和负债的估价成本的估价和计算利润的方法，编制财务报表及对比数字油菜说明适用外币兑换率追述颁奖货币功能货币与描述规则这次拿下米。

Central bank's asset structure and public preference influence base money and money multiplier and lead to excessive liquidity funda...

货币当局的资产结构和公众的资产偏好分别影响着基础货币和货币乘数，是导致资金流动性过剩的根源，而消除流动性过剩也须借助转变货币当局资产结构和公众资产偏好来实现。

It's whole content is mainly about the following seven question:the definition of "fair value",the entry price of asset of swap-in in non-monetary transaction,the formula of judge in non-monetary transaction,the question of whether the exchange of the labour service could be listed in the range of non-monetary transaction,the standard to judge the asset for sale and not for sale,the rationality of non-monetary transaction relate to multinomial asset which is regarded as the same kind.

全篇主要讨论了"公允价值"的定义，非货币性交易中换入资产的入帐价值，非货币性交易判别公式，劳务交换是否可以纳入非货币性交易范畴，待售资产与非待售资产的判定，未实现最终交换目的的不同类交换视为同类交换是否合理，涉及多项资产的非货币性交易均视为同类交换其合理性等七个问题

It's whole content is mainly about the following seven questions:the definition of "fair value",the entry price of the asset received in non-monetary transactions,the formula of judge in non-monetary transactions,the question of whether the exchange of the labour service could be listed in the range of non-monetary transactions,the standard to judge the asset-held-for-sales and assets-not-held-for-sales,the rationality of the unfulfilled exchange of dissimilar non-monetary assets is regarded as the exchange of similar, the rationality of non-monetary transactions related to several assets is regarded as exchange of similar.

全篇主要讨论了"公允价值"的定义，非货币性交易中换入资产的入帐价值，非货币性交易判别公式，劳务交换是否可以纳入非货币性交易范畴，待售资产与非待售资产的判定，未实现最终交换目的的不同类交换视为同类交换是否合理，涉及多项资产的非货币性交易均视为同类交换其合理性等七个问题。

Assets: cash, tradable financial assets, note receivable, accounts receivable （provision for bad/doubtful debts）, prepaid accounts/prepayments/advances to suppliers, dividend receivable, interest receivable, other receivables, inventory; available-for-sale financial assets, hold-to-maturity investment, long-term accounts/note receivable, long-term equity investment, fixed assets （accumulated depreciation, impairment of fixed assets）, disposal of fixed assets, construction-in-process, intangible assets （accumulated amortization, impairment）, investment real estate, development expenditure, goodwill, deferred income tax assets, etc.

资产：货币资金，交易性金融资产，应收票据，应收账款，预付账款，应收股利，应收利息，其他应收款，存货，可供出售金融资产，持有至到期投资，长期应收账款/票据，长期权益投资，固定资产（累计折旧，固定资产减值），固定资产清理，在建工程，无形资产，投资性房地产，开发支出，商誉，递延所得税资产，等

The term "monetary assets" refers to the monetary capital held by enterprises, the assets to be received in fixed or determined amounts of currency, including cash, bank deposits, accounts and notes receivable, and bond investments to be held to maturity.

货币性资产，是指企业持有的货币资金和将以固定或可确定的金额收取的资产，包括现金、银行存款、应收账款和应收票据以及准备持有至到期的债券投资等。

Suggestions about the selection of the objects were put forward:(1) ultimate object:change the present one of "stabilize the valuta hence propel the national economy" to "stabilize the finance, propel the national economy, realize high employment and maintain an international balance of payments";(2) intermediate object selection: attend to not onl...

在中间目标的选择上，不仅要关注货币供应量这一指标，而且也要关注资本市场资产价格的变动。(3)在调控手段的运用上，一是要减少对法定存款准备率手段的依赖；二是要重视运用公开市场业务操作手段，增加公开市场业务操作的频率；三是要实行廉价的货币政策。(4)在我国中央银行宏观调控空间的拓展上，不仅要立足于货币市场，而且要为由货币市场传导向资本市场传导过渡创造条件

Article 14 Where the expected future cash flow of an asset involves any foreign currency, the current value of the asset shall, on the basis of the settlement currency of the future cash flow to be generated by the asset, be calculated with a discount rate applicable to this currency.

第十四条预计资产的未来现金流量涉及外币的，应当以该资产所产生的未来现金流量的结算货币为基础，按照该货币适用的折现率计算资产的现值

At financing stage, time value mechanism of currency asset requests homogeneous quality and price; while at purchasing stage, market price mechanism of Commodity assets needs heterogeneous equivalent between quality and price; but at producing stage, factors portfolio requires different value increase; and at allocating stage, corporate governing mechanism requires the allocation based on factors' contribution.

在筹资阶段货币资产的货币时间价值机制要求同质等价；购买阶段商品资产的市场价格机制要求异质等价；生产阶段要素组合要求差异增值；分配阶段公司治理机制要求按要素贡献分配。

Accordingly,this paper firstly delimits the connotations of human assets—the use right,the power of appointment and the usufruct of human assets—from the angle of Property Rights Economics,and specifies the subject and object of them.

因此，本文首先从产权经济学的角度对人力资产的内涵做出界定，将人力资产归结为人力资源的使用权、处置权和收益权等产权权利，从而明确人力资产计量的主体和客体；其次，根据人力资产的内涵来分析人力资产的特征，并据此探讨人力资产的价值构成——使用价值和创造价值，为寻找人力资产价值的货币表现形式提供理论依据。

The split between the two groups can hardly be papered over.

这两个团体间的分歧难以掩饰。

This approach not only encourages a greater number of responses, but minimizes the likelihood of stale groupthink.

这种做法不仅鼓励了更多的反应，而且减少跟风的可能性。