非现金资产投资
非现金资产投资-
单项资产评估：适用于以固定资产、存货等非现金资产投资、交易、置换、清算和抵押等目的的评估。
Individual asset appraisal : this appraisal may in particular apply to fixed asset investment , barter , liquidation and mortgage loan purpose .
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《企业会计准则》规定，以放弃非现金资产取得长期股权投资，应按公允价值入帐。
The Enterprise Accounting Norms stipulates that the acquisition of stocks from long term investment with the sacrifice of non cash asset should be entered into the book at fair values .