一、粮食企业债务人以非现金资产抵偿债务方式取得存货的会计处理方法目前 ,我国粮食企业库存含量大 ,存在一定比例的呆死账。以债务重组方式清偿债务较为可取。企业接受的债务人以非现金资产抵偿债务方式取得的存货 ,或以应收款项换入存货的 ,按照应收债权的账面价值减去可抵 First, the grain business debtor to non-cash assets to offset the debt to obtain inventory accounting methods At present, China's grain stocks large inventories, there is a certain percentage of dying accounts. Debt restructuring debt repayments is preferable. If the debts received by the enterprise are acquired from non-cash assets to offset the debts of the inventories or are transferred into the inventories as receivables, they shall be deducted from the book value of the receivable debts