所谓非货币性交易,是指交易双方以非货币性资产进行的交换,这种交换不涉及或者只涉及少量的货币性资产。在如今的现代社会,通常情况下,企业在生产经营过程中所发生的各项交易大多是货币性交易。比如,以现金购买原材料,以现金偿还债务。其特点在于:以放弃货币性资产的方式换入货 The so-called non-monetary transactions, refers to the two parties to exchange non-monetary assets, the exchange does not involve or involve a small amount of monetary assets. In today’s modern society, most of the transactions that occur during the course of production and operation of enterprises are usually monetary transactions. For example, buying raw materials in cash and paying off the debt in cash. Its characteristics are: to give up the monetary assets of the way into the goods