Accounting Treatment Of Non Monetary Paction Premium

First, the accounting treatment of the same kind of non monetary paction premium should be dealt with differently if there is a premium in the same non monetary paction. If the premium is paid, the value of the assets should be replaced by the sum of the book value and the premium.

The book value shall be accounted for by the sum of the fair value and the book value of the exchanged assets. The difference between the fair value and the book value of the assets shall be recognized as the current losses. If the premium is received, the profit and loss shall be recognized on the basis of the proportion of the fair value of the assets to be paid, and the value of the assets shall be deducted from the book value, and the confirmed profit and loss shall be used as the account value of the assets pferred. If the fair value of the asset is less than its book value, the value of the fair value of the replacement assets should be deducted from the fair value of the replacement assets as the replacement value of the replacement asset, and the difference between the fair value of the asset and its book value shall be recognized as the current loss. If the fair value of the assets changed is lower.

　　例：假設(shè)甲公司與已公司進行同類非貨幣性交易，甲公司以設(shè)備M和10000元現(xiàn)金交換乙公司的設(shè)備N，有關(guān)資料如下：　　（1）甲公司收到設(shè)備N時，應(yīng)按換出設(shè)備M的貼面價值加上補價入賬，則設(shè)備N的人漲價值=120000＋10000=130000（元）　　甲公司編制會計分錄如下：　　借：固定資產(chǎn)一設(shè)備N　　　　130000　　　　累計折舊-設(shè)備M　　　　　30000　　　　貸：固定資產(chǎn)一設(shè)備M　　　　　　　150000　　　　　　現(xiàn)金　　　　　　　　　　　　　10000　　（2）乙公司收到設(shè)備M及補價10000元　　設(shè)備M的入賬價值=換出資產(chǎn)賬面價值一補價十確認的收益　　　確認的收益=補價一（補價/破出資產(chǎn)公允價值）×換出資產(chǎn)賬面價值　　設(shè)備M的人賬價值=110000－10000＋（10000－10000/140000×110000）＝102143（元）　　已公司編制會計分錄如下：　　借：

Fixed assets M 102143 cash 10000 accumulative depreciation equipment N 25000 loan: fixed assets, equipment N 135000, operating income 2143, if the fair value of equipment M and equipment N is 90000 yuan and 100000 yuan respectively, then the accounting treatment of a company and mobile company is as follows: the company accounts for two of the equipment value of the equipment, the fair value of the assets is ten, the price is + +.

10000 external operating expenses 10000 10000 accumulated depreciation, equipment N 25000 loan: fixed assets, equipment N 135000 two, different kinds of non monetary pactions, the accounting treatment of different kinds of non monetary pactions, if there is a premium, different circumstances should be dealt with differently. Assuming that the fair value of the assets changed and the assets have been determined, the payment of the premium should be based on the fair value of the pferred assets as the entry value, and the difference between the fair value of assets and the book value of the changed assets shall be included in the current profits and losses. When the price is 10000 yuan, the profits and losses are not recognised. The value of the M of the equipment is converted into an asset. The fair value of the asset is =100000 / 10000 = 90000 (yuan). The loan is fixed assets, equipment M 90000 cash.

The difference between the premium and the book value of the changed assets is accounted for in the current profits and losses.

Example: assuming that a company and B company conduct different kinds of non monetary pactions, a company intends to exchange several items of its own products for sale with a device. The relevant information is as follows: if the fair value of the goods of the company B is equal to the tax price, a company has to pay a premium of 5000 yuan and a value-added tax of 17000 yuan.

= the fair value of replacement assets, the replacement value of assets, =100000 - 5000-80000 = 15000 (yuan), the accounting treatment is as follows: inventory goods 100000 should be paid tax should be payable to the value-added tax (input tax) 17000 accumulated depreciation 20000 Loans: fixed assets, equipment, 100000, cash, 22000, non operating income 15000 (2) B company receives the premium, the replacement equipment should be accounted for at its fair value 95000 yuan, the confirmed gains and losses = the fair value of assets pferred ten supplement price, the change of the assets book value =95000 + 5000-90000 = 10000 (yuan), according to the standard: different types of non currency sexual intercourse easy to produce profits and losses if there is a direct relationship with the main business. (1) the goods exchanged by a company shall be accounted for at a fair value of 100000 yuan, and the profits and losses recognized.

The accounts are dealt with as follows: fixed assets, one equipment, 95000 cash, 22000, and credit: inventory goods 90000 should pay tax, and the value added tax (output tax) should be paid. 17000 main business income 10000, if the book value of the inventory is 105000 yuan, then the profits and losses recognized by the company shall be $90 500 + 500 000 - 105000 = -5000 (yuan), and its accounting processing is: the following: the fixed assets, equipment, 95000, cash, 22000, main business cost, 5000 loan: inventory commodity 105000 should pay tax. The connection should be in the "main business income".

Pay value added tax (output tax) 17000