土地使用权和房屋所有权交换的帐务处理□史洪忠王秀家在合作建房的行为中，有这样一种交易形式，即一方提供土地使用权，另一方提供资金，合作建房。建成后双方以各自拥有的土地使用权和房屋所有权相互交换。也就是说甲方以转让部分土地使用权为代价，换取部分房屋所有权... Accounting treatment of exchange of land use rights and house ownership □ Shi Hongzhong and Wang Xiujia In the co-operation of housing construction, there is a form of transaction in which one party provides land use rights and the other party provides funds for co-housing. After the completion of the two sides to each have their own land use rights and house ownership exchange. That is to say, Party A will exchange part of the ownership of the house at the expense of transferring part of the land use right ...