非货币性交易中换入资产涉及应收款项的会计处理

Accounting treatments regarding receivables in non-monetary transactions

企业会计准则和企业会计制度中对非货币性交易中换入资产涉及应收款项的会计处理 ,要么没有提到 ,要么简单描述 ,实际处理起来有一定的难度 ,本文试图明确其处理方法 ,并辅以案例说明。

Either Accounting Standards for Business Enterprise or Accounting Standards for Business Enterprise just mention or simply describe accounting treatments regarding dealing assets against receivables in non-monetary transactions, practically, the actual performance has some difficulties. This article attempts to illustrate some methods accompanied with some cases.