非货币性资产,是针对货币性资产而言的。根据《企业会计准则——非货币性交易》中给出的定义,货币性资产是指持有的现金以及将以固定或可确定金额的货币收取的资产;非货币性资产,指货币性资产以外的资产,包括存货、固定资产、股权投资以及不准备持有至到期的债券投资等。物价变动会计核算中,为了便于分析物价变动对各会计数据的不同影响并进行调整也采取了上述标准对资产进行分类。本文引入非货币性资产这一概念,一方面是 Non-monetary assets are for monetary assets. According to the definition given in “Accounting Standards for Business Enterprises - Non-monetary Transactions”, monetary assets refer to the cash held and the assets to be collected in a fixed or determinable currency. Non-monetary assets refer to monetary assets Other assets, including inventories, fixed assets, equity investments and bond investments that are not ready to be held till maturity. Price changes in accounting, in order to facilitate the analysis of price changes on the accounting data of different effects and adjustments also adopted the above criteria for the classification of assets. This article introduces the concept of non-monetary assets, on the one hand