“以货抵债”是以非现金资产清偿债务,属于一种债务重组方式。在《企业会计准则———债务重组》及其指南中,对这种偿债方式的会计处理作了规定,但笔者认为有些方面还需探讨,现提出个人的一点看法。１、抵债物品的入账问题。要视两种情况而定:①如果债权人所取得的抵债物品是属 “Debt Settlement by Goods” is a way of repaying debts by using non-cash assets to repay debts. In the “Accounting Standards for Business Enterprises --- Debt Restructuring” and its guideline, the accounting treatment for such debt repayment is stipulated. However, I think some aspects still need to be explored, and I now put forward my personal view. 1, debt items accounted for the issue. It depends on two situations: ① if the creditors obtained the collateral items belong to