题目内容

8.在不涉及补价的情况下，下列各项交易事项中，属于非货币性资产交换的是（）。

A. 开出商业承兑汇票购买原材料
B. 以拥有的对联营企业的股权投资换入专利技术
C. 以应收账款换入对联营企业投资
D. 以作为债权投资换入机器设备

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