以非货币性资产交易科目核算换入固定资产

On the Conversion of the Fixed Assets by the Transaction of the Non-money Assets Accounting

以“非货币性资产交易”科目 ,核算非货币性交易换入固定资产事项 ,其特点 :以基本分录列示非货币性资产交易的账务处理程序 ;具有客观性 ,非货币性资产交易损益予以资本化避免操纵利润 ;具有可操性 ,会计科目括号内附有记录数据的来龙去脉。

This article introduces the detail information about the transaction of non-money assets to convert into the fixed assets.Especially laying the emphasis on its features.