交换交易 meaning in Chinese

barter transactions
exchange transaction

For a business combination realized by two or more transactions of exchange , the combination costs shall be the summation of the costs of all separate transactions
（二）通过多次交换交易分步实现的企业合并，合并成本为每一单项交易成本之和。
For a business combination realized by a transaction of exchange , the combination costs shall be the fair values , on the acquisition date , of the assets paid , the liabilities incurred or assumed and the equity securities issued by the acquirer in exchange for the control on the acquiree
（一）一次交换交易实现的企业合并，合并成本为购买方在购买日为取得对被购买方的控制权而付出的资产、发生或承担的负债以及发行的权益性证券的公允价值。