随着社会主义市场经济体制的建立和完善,企业固定资产的增加方式也不断发生变化,有的现行会计制度还未述及。在此笔者就固定资产几种特殊增加方式的会计处理作些探讨。一、以存货换购方式增加的固定资产企业以存货换购固定资产属于非同类资产交易。因为交易前后的资产在生产经营过程中的地位和作用已发生本质变化,在会计上应视为卖出商品,同时作购入固定资产处理。此时固定资产的取得成本,应以该固定资产的公允市价予以评定;如果无公允市价,则应通过中介评估机构加以鉴定,再经交换双方确认,按其价 With the establishment and improvement of the socialist market economic system, the way in which the fixed assets of enterprises are constantly changing has also been changing, and some existing accounting systems have not been mentioned yet. Here, the author discusses the accounting treatment of several special increases in fixed assets. I. Fixed Assets Increased by Inventories Exchange In exchange for the purchase of fixed assets by an enterprise, it is a non-similar asset transaction. Because the status and role of assets before and after the transaction in the production and operation process has undergone a fundamental change, accounting should be seen as selling goods, while at the same time buying fixed assets. At this time, the acquisition cost of fixed assets shall be assessed at the fair market value of the fixed assets; if there is no fair market value, it shall be appraised by an agency assessment agency, and confirmed by the exchange parties, at their prices.