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fei huo bi xing zi chan jiao huan zhong huan ru zi chan ru zhang jia zhi de ji liang
Author(s): 
Pages: 28
Year: Issue:  3
Journal: Accountant

Abstract:  非货币性资产交换,是指交易双方主要以存货、固定资产、无形资产和长期股权投资等非货币性资产进行的交换.该交换不涉及或涉及少量的货币性资产(即补价).非货币性资产交换的核算主要解决的问题是如何计量换入资产的入账价值,以及如何确认和计量换出资产的损益,而换入资产的账面价值是非货币性资产交易会计处理的关键.
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