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Under the new accounting system differences in revenue recognition and tax adjustments

And involves only a small amount of money or assets. Monetary assets. Is held by an enterprise will be a fixed or determinable amount of money charged assets,Ed Hardy outlet, including cash, accounts receivable, notes receivable and bonds held to maturity investments. Non-monetary assets, monetary assets refer to assets other than inventories, fixed assets, equity investments and not held to maturity investments and other monetary assets relative to the purposes of non-monetary assets. The main distinction between the two assets in the future based on economic benefits to the enterprise that monetary amount is fixed or determinable if it is fixed or determinable, it is monetary assets: otherwise it is non-monetary assets. Compared with the currency easily. Non-monetary barter is the most prominent feature is easy. No receipts and payments,UGG España, the object of their transactions are non-monetary assets. Easy does not mean that non-monetary assets do not involve any monetary exchange of assets when fair value is not equal. In order to reach a deal. The fair value of assets given up is often low-paid to the other party as part of monetary assets In order to facilitate non-monetary judgments easy to define a transaction or a currency is easy. Accounting standards as defined in the standard are given: If the total premium paid for the fair value of assets, the proportion of substitutions f or a total fair value of the assets surrendered and payment of monetary assets and the ratio of 1 less than or equal 25%, depending on the non-monetary Easy: If this ratio is greater than 25% of the money is easy as the new corporate accounting system in order to prevent abuse of the concept of fair value. Required to give non-monetary assets that are easy to book value carried forward. Can not be recognized at fair value income. But according to the current tax laws, both non-monetary and easy to handle to be regarded as sales, according to the fair value of the assets for tax price of f 1 and �� (2007 No. Super

Choi Yuen toilet charge the difference between the book value confirm the current income and pay income tax. Non-monetary susceptible to the premium, the premium received by the party for. Transfer of assets in determining the profit or loss should be noted: Since the premium is due to the change in fair value of the assets is greater than the fair value of the assets acquired, therefore,uggs outlet rotterdam, the assets have been recognized for taxable income and taxable income corresponding amount. The premium should not be counted as income to taxable income, otherwise you will repeat the calculation of income, leading to repeat business tax. So. Have been counted as Fair value of 100 each) and B exchange of raw materials companies book value of 1000 kg f 9 yuan per kilogram, the fair value of the yuan per kilogram l2 1. A Company B Company Substitution of products for sale. B Company also paid the price difference between 590 yuan. A and B are 17% corporate tax rate,tory burch shoes, tax price equal to fair value. (1) a business accounts for as follows: A company receives a premium account for the fair value of assets ratio: 590 / (100x100) = 5.9% <25%, non-monetary transaction is easy. A business should be easily recognized in non-monetary benefits: the premium received + a premium for the fair value of the assets �� for the book value of assets = 590-590 / (100x100) x (100x90) = 59 (~). By: raw materials of a VAT tax payable f 8129 VAT 12040 (1O00x12x17%) 590 bank loans: inventory of goods 9000 (100x90) tax payable for a VAT (output VAT 11700 (1OOxlOOx17%) operating Easy for a non-monetary income tax treatment of income 59: adjusted by income = 10000-9000-59 = 941f element 1f21 B business accounts for as follows: By: inventory of goods of a 9930 tax payable VAT (VAT) 1700 ( 1OOxlOOx17%) Loan: Raw materials 9000 (1000x91 tax payable the amount of output tax of a VAT f 12040 (1000xl2x17%) the tax treatment of bank deposits 590: adjusted by income = 12000-9000 = 3O0o (per 1.