探析中小企业非货币性资产交换的会计处理摘 要非货币性资产交换业务在日常业务里并不频繁存在，但所关联的业务范围并不小在这 2019 年国家公布了经由这些年修改的积累而成的综合的企业会计准则。而非货币性资产交换也有了不同，对比分析得出新准则的不同，由此需要探析中小企业非货币性资产交换的会计处理。本文先简单通俗地说明了非货币性资产的概念与界定，以及在新的准则下交换业务的不同的会计处理方式。再将新准则与旧准则、国际准则对比得出差异：在适用范围细化、资产确认条件严谨、细化的价值计量基础、会计内容和披露的增加；与国际准则相比，适用范围仍然较小但明确了计价基础和损益问题。然后综合以上信息得出新准则在四方面存在的问题：适用范围、补价标准、多项的非货币性资产组交换的内容和商业实质判定。最后也提出了相对的建议，例如扩大适用范围、明确边界和增加细节指导。以过去为镜，可以知进步；以前沿为镜，可以知不足。现今存在的问题是必然的，要解决它们还是要经过不断探索，不断地探析会计准则和实际业务处理。关键词：非货币性资产交换;中小企业;会计处理 1On Accounting Treatment of non-monetary Assets Exchange in small and medium-sized enterprisesAbstractNon-monetary asset swaps are not a frequent part of the day-to-day business, but they are linked to a wide range of businesses. In 2019, the country published a comprehensive set of corporate accounting standards that had accumulated over the years. The non-monetary assets exchange also has the different, the contrast analysis obtains the new standard difference, therefore needs to explore the small and medium-sized enterprise non-monetary assets exchange accounting processing. This article first simply explains the concept and definition of non-monetary assets, as well as the different accounting treatment of exchange business under the new standards. Comparing the new standard with the old standard and the international standard, we can draw a conclusion that the new standard is different from the old standard and the internati...
