工业企业非货币性资产交换的会计处理  

Accounting treatment of non-monetary assets exchange of industrial enterprises

作　　者：孙雪莲[1] 李士涛[1] 

机构地区：[1]南京交通职业技术学院,江苏南京211188

出　　处：《企业技术开发》2010年第8期105-107,共3页Technological Development of Enterprise

摘　　要：随着市场经济的发展,工业企业之间出现了非货币性资产交换,非货币性资产交换是一种非经常性的特殊交易行为,原因是非货币性资产在将来为企业带来的经济利益是不固定的或不可确定的。非货币性资产交换有两种计量模式:公允价值模式和账面价值模式。两种计量模式下的会计处理是不同的,文章阐述了非货币性资产交换中换入资产入账价值的计量、交换损益的确认及账务处理。With the development of the market economy,the exchange of non-monetary assets has emerged among industrial enterprises.The non-monetary asset exchange is an infrequent but special transactions,because the economic interests brought by the non-monetary assets in the economic future to the enterprises is not fixed or can not be determined.There are two measuring modes of the non-monetary assets exchange,the fair value model and the book value model.The accounting treatment for these two kinds of the measurement modes is different.Basing on the author＇s own understanding,this thesis is to talk about the measurement of the recorded value of bought in assets,the confirmation of exchange gains and losses and the accounting treatment,in the nonmonetary asset exchange.

关 键 词：公允价值计量模式 账面价值计量模式 交换损益 增值税 

分 类 号：F840.42[经济管理—保险]