随着社会经济的发展,企业的非货币性交易越来越多,涉及到非货币性交易的会计处理也越来越多,本文就《非货币性交易准则》存在的问题进行了探讨。 With the development of social economy, there are more and more non-monetary transactions of companies, and more and more accounting treatments are involved in non-monetary transactions. This article discusses the problems in the “non-monetary trading guidelines”.