企业取得资产可以通过多种方式。不同的取得方式,其会计处理方法也就不同。本文主要谈谈企业以旧资产换入新资产的会计处理。以旧资产交换取得新资产的会计处理的关健问题在于:如何确定换入资产的成本和处理换出资产的损益。对此,在实务中,通常可用两种方法来解决。第一种:不确认换出资产的损益。换入资产的成本以下列方式确定:换出资产的帐面净值(如换出的资产为固定资产,则资产的帐面净值即为固定资产的原始成本扣减累计折旧之后的余额),加上交换时尚需支付 Businesses can obtain assets in many ways. Different methods of acquisition will have different accounting treatments. This article mainly talks about the accounting treatment of the enterprise’s exchange of old assets into new assets. The key to accounting for the acquisition of new assets through the exchange of old assets is how to determine the cost of the assets exchanged and the profit and loss of the exchanged assets. In this regard, in practice, two methods can usually be used to solve. The first type: Do not confirm the profit or loss of the assets exchanged. The cost of the assets exchanged is determined in the following manner: the net book value of the exchanged assets (if the exchanged assets are fixed assets, the net book value of the assets is the balance of the original cost of the fixed assets after deducting accumulated depreciation), plus On the exchange of fashion to pay