《企业会计准则———非货币性交易》（以下简称“非货币性交易准则”）及其指南的颁布,标志着我国会计准则体系的进一步完善。在学习准则的过程中,笔者发现尚有几个未明确规范的问题,有待进一步探讨。一、不同用途的非待售资产交换的性质盈利过程是否完成,是区分同类非货... The promulgation of the “Accounting Standards for Business Enterprises --- Non-monetary Transactions” (hereinafter referred to as the “Non-monetary Transactions Guidelines”) and its guidelines mark the further improvement of China’s accounting standards system. In the process of learning guidelines, I found there are still a few problems not yet regulated, pending further study. First, the nature of non-for-sale assets for different purposes The process of profitability is completed, is to distinguish between similar non-goods ...