换出资产

Swap out assets

以上为机器翻译结果，快速获取精准的人工翻译结果，建议选择有道人工翻译

1
换入资产、换出资产的类别。
Types of the assets received and surrendered;
2
换入资产或换出资产的公允价值能够可靠地计量。
The fair value of the assets received or surrendered can be measured reliably.
3
换入资产入帐价值计算公式的意义又在于：只有这样计算，收到补价方才能将换入资产与换出资产的入帐价值建立在同一水准之上。
Only in this way calculating, the supplementary payment receiver can equal the entry values of the changed out and the changed in assets.

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