Abstract: Two step Trade", an approach for dealing with the non currency trade accounting, is put forward in this article. On the premise of understanding the business trade principle "compensable service for the equal value", the non currency trade is transformed to currency trade by a "fictional two-step trade" and the principle of currency trade accounting is adopted for dealing with non currency trade accounting. The approach "two step Trade" is helpful for the improvement of revising The Rules for Non Currency Trade and remains the unity of the principles of the two trade accounting management. This makes sure that the accounting data is objective and impartial.