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非货币性资产交换和债务重组在会计处理方式上有相同之处,本文通过对两者进行对比,总结出两者容易混淆之处,为掌握这两类业务提供依据。
The exchange of non-monetary assets and debt restructuring in the accounting treatment are the same, this article by comparing the two, summed up the confusion between the two, to provide the basis for these two types of business.