在非货币性交易中，从收到补价的一方来看，其换出资产中的一部分资产价值的盈利过程已经完成（本文将这部分资产简称为“卖出部分”资产），因此，收到补价的一方应按“卖出部分”资产占换出资产的比例确认非货币性交易的收益。但笔者认为，现行相关教材给出的确认收益的计算 In non-monetary transactions, the profit-taking process of replacing some of the assets in the asset has been completed (in this paper, this part of the asset is simply referred to as “selling part of” assets) from the perspective of the party receiving the premium. Therefore, The party compensating for the price shall recognize the proceeds of the non-monetary transaction according to the proportion of assets sold out of the assets sold out. However, I believe that the current relevant teaching materials given to confirm the calculation of revenue