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新《企业会计准则——非货币性交易》规定：收到补价的，应按如下公式确定换入资产的入账价值和应确认的收益：换入资产入账价值＝换出资产账面价值－（补价／换出资产公允价值）×换出资产账面价值＋应支付的相关税费；应确认的收益＝补价－（补价／换出资产公允价值）×换出
The new Accounting Standard for Business Enterprises - Non-monetary Transactions stipulates that, upon receipt of a premium, the recorded value of the assets transferred and the proceeds to be recognized shall be determined according to the following formula: Value of assets transferred in = Value of assets transferred out - ( Up / out of the fair value of assets) × book value of the assets swap + tax payable should be recognized revenue = premium - (premium / swap out the fair value of assets) × swap out