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企业间资产的交换,不论是以旧换新,还是以新换旧,都应遵循等价交换的原则,这也是价值规律的体现。那么实物与实物的交换,表面上没有货币资金的收付,但实质上应是商品购进和销售过程的组合,既然有了实质上的销售,就应按国家有关税法规定,交纳相应的流转税。本文拟就企业间以实物形式进行资产交换的帐务处理,按确认和不确认换出资产损益两种方法加以阐述。
The exchange of assets between enterprises, whether to replace old ones or replace old ones with new ones, should follow the principle of equivalent exchange. This is also a reflection of the law of value. The exchange of physical and physical objects, on the surface, there is no collection and payment of monetary funds, but in essence it should be a combination of the purchase and sale of goods. Since there is a substantial sale, it should be in accordance with the provisions of the relevant national tax laws, to pay the appropriate circulation tax. This paper intends to elaborate on the accounting treatment of the exchange of assets between enterprises in the form of physical assets, based on the confirmation and non-confirmation of the exchange of assets and losses.