非货币性交易会计标准的探析

财政部新发布的企业会计制度和修订后的非货币性交易准则对原非货币性交易会计标准作了重大修改。对其在核算范围、换入资产的入账价值、换出资产损益的确认及归属等方面 ,及新旧非货币性交易会计标准进行了比较分析 ,并对其涉及补价和涉及应收款项的会计处理进行一些探讨 ,旨在加深对非货币性交易会计标准的理解和正确运用。

ANALYSIS OF THE ACCOUNTING STANDARDS IN NON-MONETARY TRANSACTION

The Minisrtry of Financial recently issued The System of the Business Accounting and revised The Standards of the Business Accounting-Non-monetary Transaction.They both revised the former accounting standards in Non-monetary Transaction.In order to get a deeper understanding of the accounting standards in non-monetary transaction and use them correctly,the article analyzed the former and new accounting Standards in Non-monetary Transaction in the aspects of the scope of the business accounting,the types of transaction,the standards to measure the value of capitals in accounts,the judgment of the price difference in capital traction and belongingness,ect.