Answer: B, D
Non-monetary asset exchange generally does not involve monetary assets, or only involves a small amount of monetary assets and premium. Monetary assets refer to the monetary funds held by the enterprise and the assets that will be collected in fixed or determinable amounts, including cash, bank deposits, accounts receivable and notes receivable, as well as bond investments prepared to be held to maturity, etc. . Option A accounts receivable and Option C notes receivable are both monetary assets.