非货币性交易的会计处理及其比较研究

在非货币性交易的会计处理中,最重要的是如何确认资产的入账价值,对于不同的情况有不同的计算方法,这些情况包括:不涉及补价的非货币性交换、涉及补价的非货币性交换以及在涉及多项资产的非货币性交换中,不涉及补价与涉及补价的会计处理方法都有所不同,而在涉及补价的非货币性交换中,还要计算应在当期确认的收益。本文试图探讨对于非货币性交易,换入资产的入账基础采用何种方法更为合理,以及新准则中换入存货的计价问题。

Non currency trade's accounting handling and comparison research

In the uncurrency exchange accounting handle,the most important is to how to confirm the property enter-edger ,having the different calculation method to the different circumstance,these circumstances include do not involve repair price of uncurrency exchange,involve repair price of uncurrency exchange and involve several properties uncurreycy exchange.And do not involve repair price is different form the accounting which involve repair price to the handle mehtod,but in the involve repair price uncurrency exchange,still computing should recognize the income in the period.This text tries to study uncurrency exchange,changing into property enter in ledger foundation adoption very much the method more reasonable,and changing into the stock price problem in new standard.2