| 1. | The comparison of new non - monetary property exchange standard with the old one
新旧非货币性资产交换准则的比较 |
| 2. | Analytical comparison between old and new accounting standards on non - monetary assets exchange
非货币性资产交换新旧会计准则比较与分析 |
| 3. | The foreign currency monetary items shall be translated at the spot exchange rate on the balance sheet date
（一）外币货币性项目，采用资产负债表日即期汇率折算。 |
| 4. | Article 6 if a government subsidy is a monetary asset , it shall be measured in the light of the received or receivable amount
第六条政府补助为货币性资产的，应当按照收到或应收的金额计量。 |
| 5. | The existence of the relationship between connected parties is likely to cause the loss of commercial nature of non - monetary assets transaction
关联方关系的存在可能导致发生的非货币性资产交换不具有商业实质。 |
| 6. | The " monetary item " shall refer to the money held by an enterprise and the assets and liabilities to be received or paid in fixed or determinable amounts of money
货币性项目，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或者偿付的负债。 |
| 7. | If the restated amount of a nonmonetary item exceeds the inflation adjusted historical costs , the restated amount should be reduced to historical costs
我译的：如果非货币性项目重新表述的金额超过了通货膨胀调整的历史成本，那么该重述金额应当冲减到历史成本中？ |
| 8. | The foreign currency non - monetary items measured at the historical cost shall still be translated at the spot exchange rate on the transaction date , of which the amount of functional currency shall not be changed
（二）以历史成本计量的外币非货币性项目，仍采用交易发生日的即期汇率折算，不改变其记账本位币金额。 |
| 9. | Article 2 a government subsidy means the monetary or non - monetary assets obtained free by an enterprise from the government , but excluding the capital invested by the government as the owner of the enterprise
第二条政府补助，是指企业从政府无偿取得货币性资产或非货币性资产，但不包括政府作为企业所有者投入的资本。 |
| 10. | The benefit of investment involves market and money , a certain level of which can be measured by the difference of income between the laborer at this level of education and that at the next
投资性收益是一种市场化的、货币性收益，某一级教育的投资性收益的衡量，可以用接受这一级教育的劳动者的工资收入与接受下一级教育的劳动者的工资收入的差额来计算。 |
