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本文研究的目的在于揭示非货币性交易准则的三个难、疑点 :一是关于少量的货币性资产判定标准的量化计算 ;二是关于换入资产入账价值的确认方法 ;三是关于非货币性交易盈利过程完成与否判定及合理划分非货币性交易损益的归属。以便更好地理解、贯彻、执行非货币性交易会计具体准则。主要采用了对比分析法以及实证法。研究的成果或结论形成了简洁、直观、易懂的表 1至表 1 0等 1 0张表。
The purpose of this paper is to reveal the three difficult and doubtful points of non-monetary transaction criteria: one is the quantitative calculation of the judgment criteria of a small amount of monetary assets; the other is the confirmation method of the booked value of the exchanged assets; the third is about the non-monetary The completion of the transaction profit-making process to determine whether or not to reasonably divide the ownership of non-monetary transactions. In order to better understand, implement, implement specific guidelines for non-monetary transactions accounting. The main use of comparative analysis and empirical method. The results or conclusions of the study formed a simple, intuitive, easy-to-understand Table 1 to Table 10 and other 10 tables.