“以物易物”就是以物换物。近年来由于林业企业资金紧张，以物易物的经济业务时有发生。林业企业通常以原木、据材、胶合板等产品换其所需的材料、燃料、设备等。如何进行以物易物的会计处理，目前有关会计制度中并无明确规定，企业一般采用的处理方法为调整企业有关的资产类 “Barter” is a barter. In recent years, due to financial constraints of forestry enterprises, barter economic operations have occurred from time to time. Forestry enterprises usually use logs, materials, plywood and other products for their required materials, fuel and equipment. How to deal with the barter accounting, the current accounting system does not clearly defined, the general approach taken by enterprises to adjust the enterprise-related assets