一、问题的提出《企业会计制度》规定,在进行非货币性交易的核算时,无论一项或多项资产相交换,均按换出资产的账面价值加上应支付的相关税费,作为换入资产入账价值。如果涉及补价,支付补价的企业,应当以换出资产账面价值加上补价和应支付的相关税费,作为换入资产入账价值;收到补价的企 First, the issue of “Accounting System for Business” provides that in non-monetary transactions accounting, regardless of one or more of the assets of the exchange, according to the book value of the swap out assets plus the relevant taxes payable, as the Into the assets recorded value. If an enterprise involved in compensating for premiums and paying premiums shall, as the book value of exchanged assets, add the book value of replacement assets and the related taxes and fees payable as premiums and losses;