货币性资产是指持有的现金及将以固定或可确定金额的货币收取的资产，包括现金、应收账款和应收票据以及准备持有至到期的债券投资等。这里的现金包括库存现金、银行存款和其他货币资金。一般来说，资产负债表所列示的项目中属于非货币性资产的有：股权投资、预付账款、存货(在途物资、原材料、包装物、低值易耗品、库存商品、委托加工物资、委托代销商品、分期收款发出商品、生产成本)、不准备持有至到期的债券投资、固定资产、工程物资、在建工程、无形资产等。
非货币性资产 non-monetary assets ; Exchange of non-monetary assets ; monetary assets
非货币性资产交换 Exchange of Non-Monetary Assets ; non-monetary assets exchange ; monetary assets
非货币性资产损失 Non-monetary Asset Losses ; monetary Asset Losses
长期货币性资产 long-term monetary assets
非货币性资产交换利得 Non-monetary asset exchange profits
纯货币性资产 net monetary asset
非货币性资产交换损失 Non-monetary asset exchange losses
同类非货币性资产交换 the exchange of the homogeneous non-currency assets
货币性流动资产 current nonmonetary assets
该互换不涉及或只涉及少量的货币性资产。
The exchange does not involve or involved only a small amount of monetary assets.
具有客观性，非货币性资产交易损益资本化，避免人为操纵利润。
It is objective because non-currency assets trade is capitalized, this item can avoid profit controlled by person.
本文主要从以下四部分对非货币性资产交换准则的变迁进行了比较研究：第一部分，引言。
The paper mainly studies the changes in the exchange of the non-monetary assets standards from the following four parts.
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