会计准则和税法对非货币交易的主要差异在于:其一,会计上一般不确认收入和收益(涉及补价时部分确认换出资产的转让利得),而税法则要求视同销售,确认资产转 The main differences between accounting standards and tax laws for non-monetary transactions are: First, accounting does not generally recognize revenues and gains (in the case of premiums that partially confirm the transfer of assets in exchange for gains), while the tax law requires that sales be treated as deemed to be the same as the transfer of assets.