一、有关基本概念第一,《企业会计准则———非货币性交易》（以下简称“非货币性交易准则”）对“货币性资产”的定义是:“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。”这一定义的后半部分采取了不完 First, the basic concepts First, “Accounting Standards for Business - non-monetary transactions” (hereinafter referred to as “non-monetary transactions guidelines”) for “monetary assets” is defined as: “refers to the cash held and will be Fixed or determinable currencies, including cash, receivables and notes receivable, and debt securities ready for hold to maturity, etc. ”The latter half of the definition took an indefinite part