非货币性交易中的原材料核算是一个在市场经济发展过程中遇到的新问题,在目前的核算方法下如何根据新制度的会计科目使用说明进行账务处理值得探讨。新的《企业会计制度——会计科目和会计报表》的原材料科目使用说明中指出,“以非货币性交易换入的原材料,按换出资产的账面价值减去可抵扣的增值税进项税额后的差额,加上应支付的相关税费,作为实际成本”。“收到补价的按换出资产的账面价值减去可抵扣的增值税进项税额后的差额,加上应确认的收益和应支付的相关税费减去补 The accounting of raw materials in non-monetary transactions is a new problem encountered in the process of market economy development. It is worth discussing how to deal with the accounts according to the account description of the new system under the current accounting methods. The new ”Accounting Regulations for Business Enterprises - Accounting and Financial Statements,“ the raw materials used in the instructions indicated that ”non-monetary transactions into raw materials, according to the book value of the swapped assets less deductible VAT The difference between the amount of the tax, plus the relevant taxes and fees payable, as the actual cost “. ”Received the premium by the book value of the assets swapped deductible VAT input balance after the difference, together with the proceeds should be recognized and the relevant taxes and fees should be paid less