非货币性交换收入性质的界定探析

非货币性交换是企业的特殊交易行为,其收益应归属为利得。《企业会计准则第7号——非货币性资产交换》及应用指南对非货币性交换的会计处理进行了规定,换出资产为存货的,作为销售处理。根据收入的定义,将非货币性交易中换出资产为存货时的收益计入营业外收入科目应更合适。

An Exploration into the Definition of Non-monetary Exchange Income Nature

The non - monetary exchange is a special company business transactions,and the income should be attributed to gains.Enterprise Accounting Standards No.7 - The Exchange of Non - monetary Assets and the application guidelines stipulate the accounting treatment of non - monetary exchange,and regard the assets surrendered as sales when they are in stocks.According to the definition of income,it is more appropriate to reckon the gains among the non - operating income which the assets surrendered is stock in non - monetary exchange income.