近日，一些企业财务人员反映对非货币资产交易如何进行账务处理不太清楚，以至于经常出错。笔者就这个问题作如下说明，供广大纳税人和财会人员借鉴。非货币性资产交换，其账务处理的关键在于确定换入资产的入账价值，并以此决定是否确定交换损益。依据《企业会计准则——非货 Recently, some corporate finance personnel reported that it was not clear how to deal with non-monetary asset transactions and that they often made mistakes. The author makes the following explanations on this issue for the majority of taxpayers and accountants to learn from. For non-monetary asset exchanges, the key to the accounting treatment lies in determining the entry value of the assets exchanged, and to determine whether to determine exchange gains and losses. According to "Accounting Standards for Business Enterprises - Non-cargo