非货币性交易的会计核算  

The Accounting of Non-monetary Transaction

作　　者：陈晓 

机构地区：[1]广东省旅游学校,广东广州510515

出　　处：《广东行政学院学报》2001年第4期83-86,共4页Journal of Guangdong Institute of Public Administration

摘　　要：通过对《企业会计准则——非货币性交易》及其指南的分析 ,总结出非货币性交易的会计核算分为四个步骤 :确定非货币性交易 ;划分非货币性交易 ;确认入账价值和损益 ;According to the analysis of the Accounting Standard for Business Enterprises--Non monetary Transaction,the author summarizes and states in brief the four steps fo finish the Accounting of non monetary transacting:(1)defining non-monetary transaction;(2)dividing non-monetary transaction;(3)confirming the recorded value,gain or loss;(4)recording the transaction.

关 键 词：同类非货币性交易 不同类非货币性交易 换入资产 换出资产 补价 

分 类 号：F23[经济管理—会计学]