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非货币性交易是指交易双方以非货币性资产进行的交换,这种交换不涉及或只涉及少量的货币性资产(即补价)。在非货币性交易会计处理中,如何计量收到的非货币性资产的价值,如何确认非货币性交易中产生的损益,是非货币性交易会计核算所要解决的首要问题。
Non-monetary transactions refer to the exchange of two parties' non-monetary assets. The exchange does not involve or involves only a small amount of monetary assets (ie premium). In the non-monetary transaction accounting, how to measure the value of the non-monetary assets received and how to confirm the profits and losses incurred in the non-monetary transactions is the primary problem to be solved in the accounting of non-monetary transactions.