2022年注册会计师《会计英语》专题九非货币性资产交换和债务重组第1页目录01考情分析02词汇归纳总结03重点、难点讲解04同步系统训练考情分析本部分所涉及的非货币性资产交换和债务重组经常混杂在一起进行考查，不过这两部分内容相对比较简单，只要掌握了其核心处理原则，就可以很好地得出相关答案。本部分所涉及内容往往是专业阶段主观题考查中的一个知识点，复习中要重点关注以公允价值计量的非货币性资产交换和债务重组的处理。词汇归纳总结债务重组Debtrestructuring货币性资产Monetaryassets非货币性资产Non-monetaryassets非货币性资产交换Exchangeofnon-monetaryassets补价Boot应收账款Accountsreceivable应收票据Notesreceivable换出资产Assetssurrendered换入资产Assetsreceived相关税费Relevanttax&expenses具有商业实质Beofcommercialnature债务人Debtor债权人Creditor应付账款Accountspayable金融资产Financialassets重组债务的账面价值Bookvalueofdebttobereconstructed权益工具Equityinstruments摊余成本Amortizedcost长期股权投资Long-termequityinvestment资本公积Capitalreserve坏账准备Allowanceforbaddebt/Baddebtprovision投资收益Investmentincome重点、难点讲解旭晟出品必属精品关注公众号：旭晟科技下载各类免费资料考前精准押题微信：27531277212022年注册会计师《会计英语》专题九非货币性资产交换和债务重组第2页考点一：非货币性资产交换的认定DeterminationofExchangeofNon-monetaryAssets（一）货币性资产和非货币性资产Monetaryassetsandnon-monetaryassets1.货币性资产Monetaryassets是指企业持有的货币资金和收取固定或可确定金额的货币资金的权利，包括库存现金、银行存款、应收账款和应收票据等。Theterm"monetaryassets"referstothemonetaryfundsheldbytheenterpriseandtherighttoreceivemonetaryfundsthatwillbecollectedinafixedordeterminableamount,includingcashonhand,bankdeposits,accountsreceivableandnotesreceivable.2.非货币性资产Non-monetaryassets是指货币性资产以外的资产。Theterm"non-monetaryassets"referstotheassetsotherthanmonetaryassets.（二）非货币性资产交换的认定DeterminationofExchangeofNon-monetaryAssets在涉及少量补价的情况下，以补价占整个资产交换金额的比例低于25%（注意不含25%）作为参考。Ifthereislittlebootinvolvedandthatpercentageislowerthan25%（notincluding2...
