一、非货币性资产交换的认定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)。其中,货币性资产,是指企业持有的货币资金和将以固定或可确定的金额收取的资产,包括现金、银行存款、应收账款和应收票据以及债券投资等。 First, the recognition of non-monetary exchange of assets Non-monetary exchange of assets refers to both parties to the transaction, mainly in inventory, fixed assets, intangible assets and long-term equity investments and other non-monetary assets exchange. The exchange does not involve or involves only a small amount of monetary assets (ie premium). Among them, monetary assets refer to the monetary funds held by the enterprise and the assets to be collected at a fixed or determinable amount, including cash, bank deposits, accounts receivable and bills receivable, and bond investments.