在非货币性交易核算中,“盈利过程完成”是一个非常重要的概念,是判断交易类型及确认交易损益的标准,直接涉及到企业资产及收益的真实与正确。但我国非货币性交易准则中并未直接对“盈利过程完成”的概念下定义,只是规定了两类非货币性交易的范围。在实际中,对“盈利过程完成” In the non-monetary transaction accounting, “profit process is completed” is a very important concept, is to determine the type of transaction and confirm the transaction profit and loss standards, directly related to corporate assets and earnings are true and correct. However, China's non-monetary transaction guidelines do not directly define the concept of “profit-making process is completed,” but only stipulate the scope of two types of non-monetary transactions. In practice, the “profit process is completed”