１９９９年６月２８日　财会字［１９９９］２９号 国务院各部委，各省、自治区、直辖市、计划单列市财政厅（局），新疆生产建设兵 团： 为适应社会主义市场经济发展，规范企业非货币性交易的会计核算及相关信息的 披露，提高会计信息质量，我们制定了《企业会计准则--非货币性交易》。现印发给 你们，请布置所属企业从2000年1月1日起执行。执行过程中有何问题，请及时函告我 部。 附件：1、《企业会计准则--非货币性交易》 2、《企业会计准则--非货币性交易》指南 　　目录 　　第一部分　企业会计准则--非货币性交易 　　第二部分　Accounting Standard for Business Enterprises: 　　Non－monetary Transactions 　　第三部分　《企业会计准则--非货币性交易》指南 　　第四部分　《企业会计准则--非货币性交易》讲解 　　第五部分　非货币性交易准则国际比较 　　第一部分企业会计准则--非货币性交易 　　引言 1、本准则规范企业非货币性交易的会计核算和相关信息的披露。 2、非货币性交易会计核算的主要问题是换入、换出非货币性资产的计价，以及 相关损益的确认。 3、本准则不涉及以下事项： （1）放弃非现金资产（不包括股权）取得股权； （2）企业合并中所涉及的非货币性交易。 定义 4、本准则使用的下列术语，其定义为： （1）非货币性交易，指交易双方以非货币性资产进行的交换。这种交换不涉及 或只涉及少量的货币性资产（即补价）。 （2）货币性资产，指持有的现金及将以固定或可确定金额的货币收取的资产， 包括现金、应收账款和应收票据以及准备持有至到期的债券投资等。 （3）非货币性资产，指货币性资产以外的资产，包括存货、固定资产、无形资 产、股权投资以及不准备持有至到期的债券投资等。 （4）待售资产，指企业为出售而持有的非货币性资产，包括商品、短期股票投 资以及不准备持有至到期的债券投资等。 （5）非待售资产，指待售资产以外的非货币性资产，包括库存材料、固定资产、 无形资产和长期股权投资等。 （6）公允价值，指在公平交易中，熟悉情况的交易双方，自愿进行资产交换或 债务清偿的金额。 同类非货币性资产交换 5、同类非货币性资产交换包括： （1）待售资产之间的交换； （2）非待售资产之间的交换； （3）同时换入或换出多项资产，或同时换入、换出多项资产。 6、同类非货币性资产交换，应以换出资产的账面价值作为换入资产入账价值。但 是，如果换出资产的公允价值低于其账面价值，应以换出资产的公允价值作为换入资 产入账价值；换出资产的公允价值与其账面价值之间的差额，确认为当期损失。 7、在同类非货币性资产交换中如果发生补价，应区别不同情况处理。 支付补价的，应以换出资产账面价值与补价之和作为换入资产入账价值。但是， 如果换出资产的公允价值低于其账面价值，应以换出资产公允价值与补价之和作为换 入资产入账价值；换出资产的公允价值与其账面价值之间的差额，确认为当期损失。 收到补价的，应以补价占换出资产公允价值的比例为基础，确认收益；以换出资 产的账面价值扣除补价，加上已确认的收益，作为换入资产入账价值。但是，如果换 出资产的公允价值低于其账面价值，应以换出资产公允价值减去补价作为换入资产入 账价值，换出资产公允价值与其账面价值之间的差额，确认为当期损失。 8、在同类非货币性资产交换中，如果同时换入多项资产，应按换入各项资产的 公允价值与换入全部资产公允价值总额的比例，对换出资产的账面价值总额进行分配， 以确定各项换入资产的入账价值。但是，如果换出资产的公允价值总额低于其账面价 值总额，则应按换入各项资产的公允价值与换入全部资产公允价值总额的比例，对换 出资产的公允价值总额进行分配，以确定各项换入资产的入账价值。 不同类非货币性资产交换 9、不同类非货币性资产交换，指待售资产与非待售资产之间的交换。 10、不同类非货币性资产交换，应以换入资产的公允价值作为其入账价值；换入 资产的公允价值与换出资产账面价值的差额计入当期损益。如果换入资产的公允价值 无法确定，应以换出资产公允价值作为换入资产的入账价值；换出资产公允价值与换 出资产账面价值的差额计入当期损益。如果两者的公允价值都无法确定，应以换出资 产账面价值作为换入资产入账价值，不确认损益。 11、不同类非货币性资产交换时如果发生补价，应区别不同情况处理。 支付补价的，应以换入资产公允价值作为其入账价值，换入资产公允价值减去补 价后，与换出资产账面价值之间的差额计入当期损益。如果换入资产的公允价值无法 确定，应以换出资产的公允价值加上补价作为换入资产的入账价值，换出资产公允价 值与其账面价值之间的差额计入当期损益。如果换入、换出资产公允价值都无法确定， 应以换出资产账面价值加上补价作为换入资产入账价值，不确认损益。 收到补价的，应以换入资产公允价值作为其入账价值，换入资产公允价值加上补 价后，与换出资产账面价值之间的差额计入当期损益。如果换入资产公允价值无法确 定，应以换出资产公允价值减去补价作为换入资产的入账价值，换出资产公允价值与 其账面价值的差额计入当期损益。如果换入、换出资产公允价值都无法确定，应以换 出资产账面价值减去补价作为换入资产入账价值，不确认损益。 12、不同类非货币性资产交换时，如果交换行为并没有实现交换的最终目的，比 如，换入的资产还需再次进行非货币性交易的，在交换最终目的实现之前，应按本准 则第6、7、8条的规定处理。 披露 13、企业应披露如下有关非货币性交易的信息： （1）非货币性交易的类型； （2）非货币性交易涉及的金额； （3）非货币性交易的计价基础以及实现的损益。 附则 14、本准则由财政部负责解释。 15、本准则自2000年1月1日起施行。 　　第二部分 　　Accounting Standard 　　for Business Enterprises： 　　Non-monetary Transactions 　　Contents 　　The People*\s Republic of China 　　Accounting Standard for Business Enterprises: 　　Non-monetary Transactions 　　INTRODUCTIONParagraph1-3 　　DEFINITIONS4 　　EXCHANGE OF SIMILAR NON-MONETARY ASSETS5-8 　　EXCHANGE OF DISSIMILAR NON-MONETARYASSETS9-12 　　DISCLOSURE13 　　SUPPLEMENTARY PROVISIONS14-15 The People's Republic of China Accounting Standard for Business Enterprises: Non-monetary Transactions 　　Introduction 1.This Standard prescribes the accounting treatment for non-monetary tr ansactions and the disclosure of relevant information. 2.The principal issues to be addressed on accounting for non-monetary transactions are the valuation of non-monetary assets surrendered or recei ved, and the recognition of related gains or losses. 3.This Standard does not deal with: （a）acquiring equity investments in exchange for non-cash assets oth er than equity investments；and （b）non-monetary transactions in business combination. 　　Definitions 4.The following terms are used in this Standard with the meanings spec ified: 　 A non-monetary transaction is an exchange of non-monetary assets betwe en the transacting parties. This kind of exchange may involve little or n o monetary assets （i.e. monetary assets are referred to as a "boot"）. Monetary assets are cash held and assets to be received in fixed or det erminable amounts of currency. Examples are cash, accounts and notes recei vable, and debt investments intended to be held to maturity. Non-monetary assets are assets other than monetary assets.Examples are inventories, fixed assets, intangible assets, equity investments and debt investments not intended to be held to maturity. Assets-held-for-sales are non-monetary assets which are held for sales. Examples are merchandise goods, short term share investments and debt inves tments not intended to be held to maturity, etc. Assets-not-held-for-sales are non-monetary assets other than assets-hel d-for-sales.Examples are raw materials,fixed assets,intangible assets and long term equity investments,etc.Fair value is the amount for which an asse t could be exchanged or a liability settled between two knowledgeable, wil ling parties in an arm*\s length transaction. Exchange of Similar Non-Monetary Assets 5.Exchanges of similar non-monetary assets include: （a）exchange of assets-held-for-sales; （b）exchange of assets-not-held-for-sales; （c）exchangeof an asset for several assets or exchange of several assets for an asset at the same time,or exchange of several assets for several assets at the same time. 6.In an exchange of similar non-monetary assets, the asset received sho uld be recorded at an amount equal to the carrying value of the asset surren dered. However, if the fair value of the asset surrendered is lower than Its c arrying value, the asset received should be recorded at an amount equal to t he fair value of the asset surrendered. The difference between the fair val ue and the carrying value of the asset surrendered is recognised as a loss for the period. 7.If an exchange of similar non-monetary assets involves a boot, it sho uld be accounted for according to the circumstances. When a boot is paid in the exchange of similar non-monetary assets, the asset received should be recorded at an amount equal to the aggregate of th e carrying value of the asset surrendered and the boot paid. However, if th e fair value of the asset surrendered is lower than its carrying value, the asset received should be recorded at an amount equal to the aggregate of th e fair value of the asset surrendered and the boot paid. The difference be tween the fair value and the carrying value of the asset surrendered is rec ognised as a loss for the period. When a boot is received in the exchange of similar non-monetary assets, a gain should be recognised based on the proportion of the boot received to the fair value of the asset surrendered.The asset received should be record ed at an amount equal to the aggregate of the net amount of the carrying va lue of the asset surrendered after deducting the boot received and the gain recognised.However,if the fair value of the asset surrendered is lower than its carrying value,the asset received should be recorded at an amount equa l to the fair value of the asset surrendered net of the boot received.The d ifference between the fair value and the carrying value of the asset surren dered is recognised as a loss for the period. 8.If several assets are received at the same time in an exchange of sim ilar non-monetary assets,each asset received should be recorded at an amoun t determined by applying the proportion of the fair value of each asset re ceived to the total fair value of the assets received to the total carrying value of the assets surrendered.However,if the total fair value of the ass et surrendered is lower than their total carrying value, the recorded amoun t of each asset received should be determined by allocating the total fair value of the assets surrendered according to the proportion of fair value o f each asset received to the total fair value of assets received to each as set. Exchange of Dissimilar Non-Monetary Assets 9.Exchanges of dissimilar non-monetary assets are the exchanges of ass ets-held-for-sales with assets-not-held-for-sales. 10.In an exchange of dissimilar non-monetary assets, the asset received should be recorded at an amount equal to its fair value.The difference be tween the fair value of the asset received and the carrying value of the a sset surrendered is recognised as a gain or loss for the period.However,if the fair value of the asset received cannot be determined,the asset receiv d should be recorded at an amount equal to the fair value of the asset sur rendered.The difference between the fair value and the carrying value of t he asset surrendered is recognised as a gain or loss for the period.If nei ther the fair values of the asset surrendered nor the asset received can be determined,the asset received should be recorded at an amount equal to the carrying value of the asset surrendered and no gain or loss is recogni sed. 11.If an exchange of dissimilar non-monetary assets involves a boot,it should be accounted for according to the circumstances. When a boot is paid in the exchange of dissimilar non-monetary assets,the asset received should be recorded at an amount equal to its fai r value.The difference between the net amount of the fair value of the ass et received after deducting the boot paid and the carrying value of the as set surrendered is recognised as a gain or loss for the period. However, if the fair value of the asset received cannot be determined, the asset re ceived should be recorded at an amount equal to the aggregate of the fair value of the asset surrendered and the boot paid.The difference between th e fair value and the carrying value of the asset surrendered is recognised as a gain or loss for the period.If neither the fair values of the asset surrendered nor the asset received can be determined,the asset received sh ould be recorded at an amount equal to the aggregate of the carrying value of the asset surrendered and the boot paid and no gain or loss is recogni sed. When a boot is received in the exchange of dissimilar non-monetary ass ets,the asset received should be recorded at an amount equal to its fair v alue. The differe nce between the aggregate of the fair value of the asse t received and the boot received,and the carrying value of the asset surre ndered is recognised as a gain or loss for the period. However, if the fa ir value of the asset received cannot be determined,the asset received should be recorded at an amount equal to th e fair value of the asset surrendered net of the boot received.The differe nce between the fair value and the carrying value of the asset surrendered is recognised as a gain or loss for the period.If neither the fair values of the asset surrendered nor the asset received can be determined,the ass et received should be recorded at an amount equal to the carrying value of the asset surrendered net of the boot received and no gain or loss is rec ognised. 12.In an exchange of dissimilar non-monetary assets,if the ultimate pu rpose of the exchange transaction has not been realised（i.e.the asset rec eived is further required to exchange for another non-monetary asset）, th e exchange transaction should be accounted for in accordance with Paragrap h 6,7 and 8 of this Standard until the ultimate purpose of the exchange tr ansaction is realised. Disclosure 13.An enterprise should disclose the following information relating to non-monetary transactions: （a）nature of the non-monetary transactions; （b）the amount involved in the non-monetary transactions; and （c）the valuation basis for non-monetary transactions and the amount of gains or losses realised. Supplementary Provisions 14.The Ministry of Finance is responsible for the interpretation of th is Standard. 15.This Standard becomes operative as from 1 January 2000. （The Enghish translation of this standard is prepared with the assis tance from Deloittee Touche Tohmatsu）