非货币性资产交换账务处理研究

来源 :中国乡镇企业会计 | 被引量 : 0次 | 上传用户：digital78

【摘要】

：

一、四个判断（一）是否属非货币性资产交换业务。1．非货币性资产交换业务的判断标准。非货币性资产交换是指交易双方通过存货、固定资产、无形资产和长期股权投资等非货币性资产

【作者】

：

黄名忠张晶

【机构】

：

广西生态工程职业技术学院,唐山职业技术学院

【出处】

：

中国乡镇企业会计

【发表日期】

：

2008年4期

【关键词】

：

非货币性资产交换账务处理长期股权投资交换业务判断标准交易双方固定资产无形资产

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一、四个判断（一）是否属非货币性资产交换业务。1．非货币性资产交换业务的判断标准。非货币性资产交换是指交易双方通过存货、固定资产、无形资产和长期股权投资等非货币性资产进行的交换，有时涉及少量的货币性资产（补价）。2解析。（1）货币性资产：指企业持有的货币资金和将以固定或可确定的金额收取的资产，包括现金、

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非货币性资产交换账务处理研究

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