一、非货币性交易类型的区分标准盈利过程的是否完成是区分同类非货币性资产交换与不同类非货币性资产交换的标准。但是 ,在盈利过程完成与否的标准上 ,《企业会计准则———非货币性交易》（以下简称“非货币性交易准则”）与其指南发生了矛盾。非货币性交易准则中的标准是看 First, the distinction between non-monetary transaction types Standard profit-making process is completed is to distinguish between similar non-monetary assets exchange and different types of non-monetary assets exchange standard. However, accounting standards - non-monetary transactions (hereinafter referred to as “non-monetary transactions guidelines”) contradict their guidelines on the completion of the profit-making process. The standard in non-monetary transactions is to look