以旧换新销售属于商品流通企业的特殊销售业务,国家推行的“家电以旧换新”政策,使其又有了新的特点。2010年会计师考试指定教材《中级会计实务》曾对此问题进行阐述,但是不够具体,并且也没有涉及政府补贴的会计处理。因此,本文结合家电以旧换新流程,对该业务的会计处理问题进行分析,提出了更为合理的会计处理方法。 Trade-in is a special sales business that is a commodity distribution company, and the state-introduced “trade-in” policy has given it another new feature. 2010 designated accountant exam materials “Intermediate Accounting Practice” had elaborated on this issue, but not specific enough, and did not involve the accounting treatment of government subsidies. Therefore, this article combined with the appliance trade-in process, the accounting of the business to deal with the problem, put forward a more reasonable accounting treatment.