| 以下仅列出文章摘要、提纲简介，如需获取全文阅读权限，或原创定制、长期合作，请随时联系。 微信QQ:312050216 |
 |
 |
| 浅析非货币性交易会计 内容摘要：2006年2月，我国财政部发布了《企业会计准则7号——非货币性资产交换》，这是目前我国会计准则的重要组成部分。本准则为规范不涉及或者少量涉及非货币性交易提供了重要的依据。非货币性交易的会计业务是企业用来生产经营，加快资金周转等的一种新的方式，但也有些公司会利用非货币性资产交换来操作利润等其他问题，这种处理会为会计处理增加了很多不确定因素。因此，研究和探讨非货币性资产交易会计已成为我国与国际接轨的一个重要内容，具有非常重要的现实意义。 关键词：非货币性资产交换 会计处理 商业实质 公允价值 Abstract: In February 2006, China's Ministry of Finance issued the "Accounting Standards for Business Enterprises No. 7 - non-monetary assets exchange, which is an important part of China's accounting standards. The criteria for the specification does not involve or involved a small amount of non-monetary transactions provide an important basis. Non-monetary transactions accounting business enterprise for production and management, a new way to speed up capital turnover, etc., but some companies will make use of non-monetary assets exchange operating profits and other problems, this treatment will be treated for accounting many uncertain factors. Therefore, the study and exploration of non-monetary assets transaction accounting has become an important part of China and the international standards, has a very important practical significance. Key words: non-monetary assets exchange accounting treatment commercial substance fair value |
