| 非货币性交易及其会计处理 |
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| 引用本文： | 张黎明,李德云.非货币性交易及其会计处理[J].昆明理工大学学报(理工版),2002,27(2):89-92,100. |
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| 作者姓名： | 张黎明 李德云 |
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| 作者单位： | 昆明理工大学管理与经济学院,云南昆明,650093 |
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| 摘 要： | 1990年代以后，随着我国证券市场的发展以及企业经营形式的不断变化，企业之间特别是上市公司之间进行的资产置换，股权置换等非货币性交易行为也越来越多，文中结合理论和实际工作，论述了非货币性交易行为及其会计处理，在保持一定的理论性的同时，也具备了必要的实践指导性。
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| 关 键 词： | 会计处理 证券市场 上市公司 非货币性交易 公允价值 补价 企业管理 中国 |
| 文章编号： | 1007-855(2002)02-089-05 |
Non-Currency Exchange and Its Accounting Treatment |
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| ZHANG Li-ming,LI De-Yun.Non-Currency Exchange and Its Accounting Treatment[J].Journal of Kunming University of Science and Technology(Natural Science Edition),2002,27(2):89-92,100. |
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| Authors: | ZHANG Li-ming LI De-Yun |
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| Abstract: | Since 1990, wing to the development of China's stock market and the change in enterprise's management form, the replacement of capital and stockr ight and other non-currency exchange between enterprises, have become more common especially between the listed companies. Here we checkmate the theory with the practice to talk about the deal in accounting about non-currency exchange. |
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| Keywords: | non-currency exchange justness significance value of supplement |
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