在企业换人多项资产的非货币性交易业务中,存在这样一种情况:一项资产在换出企业属存货项目,换人资产企业可根据自已的经营情况将其作为存货项目或固定资产项目管理。从理论角度出发,不管换人方将该项资产视为存货或固定资产管理,均不影响其他换人资产的入账价值。然而,根据目前的 In exchange for a number of assets in the business of non-monetary transactions, there is such a situation: an asset in the swap business is an inventory of items in the assets of enterprises according to their own business as an item of inventory or fixed assets Project management. From a theoretical point of view, no matter whether the exchange party treats the asset as inventory or the management of fixed assets, the recorded value of other assets exchanged will not be affected. However, according to the current