增设“非货币性资产交易”科目核算换入原材料

Setting up “Non-currency Assets Trade Item” to Authorize the Exchange of Raw and Processed Materials

增设“非货币性资产交易”科目核算非货币性交易换入原材料等存货事项,其作用:具有全面性,包括非货币性资产换出短期投资、存货、固定资产、无形资产、长期投资等。具有明晰性,以会计分录列示非货币性资产交易账务处理程序。具有客观性,非货币性资产交易损益资本化可以避免操纵利润。具有可操性,会计科目括号内附有记录数据的来龙去脉。

Setting up “Non-currency Assets Trade Item” can authorize the exchange of raw and processed materials such as goods in stock. This item is comprehensive because it includes short term investment, goods in stock, fixed assets, incorporeal property, long term investment etc. paid for in non-currency assets. It is clear because it can list the items of accounting of non-currency assets trade. It is objective because non-currency assets trade is capitalized day by day, this item can avoid profit controlled by person. It is workable because all the data are analyzed clearly in parentheses.