《企业会计准则———非货币性交易》(以下简称准则),是指交易双方以非货币性资产进行交换。即以物易物。非货币性资产,系与货币性资产相对而言;企业的货币性资产,指企业拥有的现金、现金等价物和短期内可以按照确定的金额收回现金的资产(包括应收票据、应收帐款、其它应收款和 “Accounting Standards for Business Enterprises - Non-monetary Transactions” (hereinafter referred to as the “Guidelines”) means the parties to the transaction exchange non-monetary assets. That is barter. Non-monetary assets, as opposed to monetary assets; Monetary assets of an enterprise refer to the cash and cash equivalents owned by the enterprise and the assets that can be recovered in a short period of time at a certain amount (including notes receivable, accounts receivable Other receivables and