非货币性资产交换,是指交易双方主要以存货、固定资产、无形资产和长期股权投资等非货币性资产进行的交换。该交换不涉及或涉及少量的货币性资产(即补价)。非货币性资产交换的核算主要解决的问题是如何计量换入资产的入账价值,以及如何确认和计量换出资产的损益,而换入资产的账面 The exchange of non-monetary assets refers to the exchange between the parties to the transaction mainly in non-monetary assets such as inventories, fixed assets, intangible assets and long-term equity investments. The exchange does not involve or involve a small amount of monetary assets (ie premium). The main problem to be solved in the accounting of non-monetary assets exchange is how to measure the book value of assets transferred in, and how to confirm and measure the profits and losses of assets swapped out,