债务重组与非货币性资产交换均是企业的特殊业务,两种业务既有相似处,又有不同点,具有一定的可比性。本文主要从交易的对象、交易的性质、交易处理的节奏三方面分析两项业务的相似处,再分别从交易产生的境况、交易中资产的划分及交易会计处理的本质三方面比较两项业务的不同点。 Debt restructuring and exchange of non-monetary assets are special business enterprises, both business similarities, but also have different points, with some comparability. This article mainly analyzes the similarities of the two businesses from three aspects: the object of the transaction, the nature of the transaction, and the rhythm of the transaction. The two businesses are compared respectively from the situation of the transaction, the division of the assets in the transaction and the essence of the transaction accounting Different point.