...综述-会计MBA论文 关键词：非货币性资产交换；公允价值；计量；建议 [gap=579]Key words：the exchange of non-monetary assets；fair value；measurement；suggestions ...
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非货币性资产交换会计问题探讨-毕业论文参考网 关键词:非货币性资产交换；商业实质；公允价值 [gap=1217]Key words：Non-monetary assets exchange; Commercial Essence; Fair Value
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• No.7非货币性资产交换（Exchange of non-monetary assets） （企业在按照换出资产的账面价值和应支付的相关税费作为换入资产成本的情况下，发生补价应当如何处理）
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非货币性资产交换利得 Non-monetary asset exchange profits
非货币性资产交换损失 Non-monetary asset exchange losses
同类非货币性资产交换 the exchange of the homogeneous non-currency assets
本文主要从以下四部分对非货币性资产交换准则的变迁进行了比较研究：第一部分，引言。
The paper mainly studies the changes in the exchange of the non-monetary assets standards from the following four parts.
以现行会计准则和企业所得税法为依据，论述了非货币性资产交换的会计处理和税务处理方法。
According to the current accounting standards and the law of enterprise income tax, this paper discusses accounting and tax treatment of non-monetary assets transactions.
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