the enterprise which pays the boot shall record the difference between the cost of the assets received and the sum of the carrying value of the assets surrendered plus the paid boot and relevant payable taxes into the profit or loss of the current period
支付保证金的企业应当将收到的资产成本与交出的资产账面价值加上支付的保证金和相关应纳税额之和的差额计入当期损益
以上为机器翻译结果，长、整句建议使用 人工翻译 。
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