求一篇关于新会计准则变化的外文翻译，急急

nistry of Finance in 2001, "Accounting Standards for Business Enterprises - the exchange of non-monetary assets," has been revised (old guidelines). February 15, 2006, the Ministry of Finance to regulate the corporate accounting recognition, measurement and reporting, ensure that the quality of accounting information, the non-monetary transactions accounting deal with the problem, once again revised and promulgated the "Accounting Standards for Business Enterprises - the basic norms" and 38 specific criteria, and January 1, 2007 onwards implemented within the framework of listed companies, and encourage the implementation of other enterprises, including the "Enterprise Accounting Standards No. 7 - the exchange of non-monetary assets." With the new guidelines issued in 2001 compared to the old criteria great changes have taken place in the non-monetary assets accounting transactions processing, accounting standards more than a science, the paper tries to non-monetary transactions accounting start to the connotation of the old and the new "Enterprise Accounting Standards No. 7 - the exchange of non-monetary assets," two criteria for the Central African monetary assets of the accounting treatment of transactions with substantive issues in the case for comparison and analysis.

Key words: non-monetary assets, non-monetary assets, the accounting treatment of transactions, the difference between.