对非货币性交易规定的质疑与探讨

The Doubt And the Explor for Monetaryless

《企业会计制度》对非货币性交易的处理作出了若干规定。但笔者认为用换出资产的账面价值作为换入资产的入账价值,与会计的基本原则谨慎性,相关性,可靠性不相适宜。为此,进行了初步的探讨,并提出了一种新的处理意见:先对换出资产进行处置,再以换入资产的公允价值作为换入资产的入账价值,希望能使会计操作更加合理。

The Accounting Standards for enterprises have detailed stipulations on non-monetary transactions. Yet the paper takes it against the basic accounting principles-prudence relativity and reliability that the book value of the out-assets shall be replaced by the entry value of the in-assets.The author probes into it and comes up a new kind of idea: Finish with the out-assets first,and then put into the account as the entryvalue the equitable value of the in-assets and make the accounting more reasonable.