近来 ,企业之间以非现金资产抵偿债务的情况越来越普遍 ,为了进一步规范企业以非现金资产抵偿债务的会计核算 ,现对企业以非现金资产抵偿债务的会计处理规定如下 :一、企业以非现金资产抵偿债务与债务重组的关系《企业会计准则———债务重组》将债务重组定义为“在债务人发生 Recently, the non-cash assets of enterprises to offset the debt situation is more and more common. In order to further standardize the non-cash assets of enterprises to offset their debts, the accounting treatment of non-cash assets of enterprises is now provided for as follows: Non-cash assets to offset the debt and debt restructuring “Accounting Standards for Business Enterprises --- Debt Restructuring” defines debt restructuring as "occurs when the debtor