The non-currency trade accounting treatment is a very complicated pr oblem, in which the determination of the non-currency assets value through exch ange of non-currency trade is a difficult point.

On tax-payment adjustment in non-currency transaction;

This article first introduces the background of the fair and just value, and elaborates the using in the debt reorganization, the investment real estate and the non-currency transaction.

In regard to non-currency transaction,current accountant system and tax system have different nature recognition about it.

In the field of business accounting,there are fundamental differences between monetary and non-monetary transactions.

We should strengthen and complete the companys organization, strengthen outside supervision of company, control the above violating phenomena, thus we will perfect the criterion the non-monetary transaction in our country an.

The Accounting Standards for enterprises have detailed stipulations on non-monetary transactions.

What is the fact? The paper discusses on earnings management changes of listed companies taking advantage of non-monetary transactions around the time when Non-monetary Transaction Standard changes.

This article raises doubts about "the Accounting System of Enterprises"in relation to the aspects of the relative taxes and fees of long-term credit investment,reconstruction of liabilities,verifying computation of decreased fixed assets,non-monetary transactions,accounting policy and alteration of accounting estimation,meanwhile,the author gives herein the view of her own about these aspects.