The startup paid for its office furniture through barter, offering free web design instead.

這家新創公司以以物易物的方式取得辦公家具，改提供免費網頁設計作為交換。

Our supplier agreed to a barter of surplus packaging materials for priority shipping slots.

我們的供應商同意用多餘的包裝材料，交換優先出貨的時段。

During the meeting, finance explained how barter deals must still be recorded at fair value.

會議中，財務部說明以物易物的交易仍須以公允價值入帳。