非货币性资产交换是指交易双方主要以存货、固定资产、无形资产和长期股权投资等非货币性资产进行的交换。该交换不涉及或只涉及少量的货币性资产(即补价)。本文对新企业会计准则下货币性资产交换的会计实务处理谈了自己的看法。 Exchange of non-monetary assets refers to the exchange between the parties to the transaction mainly on non-monetary assets such as inventories, fixed assets, intangible assets and long-term equity investments. The exchange does not involve or involves only a small amount of monetary assets (ie premium). This article talked about the accounting practice of the exchange of monetary assets under the new corporate accounting standards.