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1·The paper mainly studies the changes in the exchange of the non-monetary assets standards from the following four parts.

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。

2·According to the current accounting standards and the law of enterprise income tax, this paper discusses accounting and tax treatment of non-monetary assets transactions.

以现行会计准则和企业所得税法为依据，论述了非货币性资产交换的会计处理和税务处理方法。

3·The non-monetary assets include such fixed assets as buildings, machines and equipments as well as such intangible assets as patent rights, trademark rights and non-patented technologies.

非货币性资产包括建筑物、机器、设备等固定资产，以及专利权、商标权、非专利技术等无形资产。

4·Article 5when determining whether or not a non-monetary assets transaction is commercial in nature, an enterprise shall pay attention to whether or not the transacting parties are connected ones.

第五条在确定非货币性资产交换是否具有商业实质时，企业应当关注交易各方之间是否存在关联方关系。