企业换取资产(主要指固定资产)的帐务处理是一个新的课题。目前,企业货币资金普遍紧张,技改资金常被生产资金占用,企业用闲置的、不适用的资产换取急需的、更先进资产的业务时有发生。但是,由于现行会计制度未涉及这类业务,因而在换取资产价值的确定上,意见并不一致。我们在实际工作中的做法是这样的:为了说明问题的方便,我们假定本企业以A资产换取某企业的B资产,A资产的原始价值为12000元,已提取折旧 The accounting treatment of exchange of assets (mainly fixed assets) by enterprises is a new topic. At present, corporate currency funds are generally tight, and technical reform funds are often occupied by production funds. Enterprises often use idle, inapplicable assets in exchange for much-needed and more advanced assets. However, because the current accounting system does not involve such business, opinions on the determination of the value of assets exchanged are not consistent. Our practice in actual work is this: In order to illustrate the convenience of the issue, we assume that the company exchanges A assets for B assets of an enterprise. The original value of A assets is 12,000 yuan, and the depreciation has been withdrawn.