The Bonn summit of the seven western leaders has ended with the Soviets finding comfort in what they describe as "acute contradictions" among western nations in trade, economic and monetary matters.

A commentary by the Soviet news agency Tass, issued after the Bonn talks, suggested that these "contradictions" were likely to become more acute if the U.S. economic recovery dies out.

President Reagan's position in Bonn, Tass said, underscored that his administration's policies "only exacerbate economic contradictions in the West." Another Soviet commentary noted with satisfaction that Washington's allies refused to join an economic embargo of Nicaragua imposed by Reagan on the eve of his departure for Europe.

The summit conference's failure to set a date for new trade talks illuminated, according to Tass, resistance by Western European nations to Reagan's policy of "financial aggression."

By keeping artificially high interest rates in the United States and thus high dollar-exchange rates, Tass said, the United States had managed to "pump from Western Europe, according to very modest estimates, more than $300 billion over the past five years." These huge sums, Tass continued, permitted the Reagan administration to finance its budget deficits "caused by the arms race," but at the same time, the flow of funds to the United States "impeded economic growth of its principal competitors."

The Europeans and the Japanese, the commentary said, had sought to push for reforms of the monetary system that would end the dominant status of the dollar. This notion was first advanced at the 1973 Williamsburg summit meeting of the seven western leaders. But, Tass said, the Reagan administration had "sabotaged" such efforts.

In short, it said, the United States intends to continue its policy of high interest rates through this decade, thus shifting "the brunt of its problems onto its allies." All future U.S. budget deficit estimates make it clear that the American economy will need infusions of foreign capital well into the 1990s, it said.

Instead, it said, Americans were pressing for a new round of talks within GATT -- the General Agreement on Tariffs and Trade -- to gain wider access to other markets for U.S. exports. Washington wants these talks in 1986 to start reducing its huge trade and balance-of-payments deficits, Tass said.

The Bonn summit, Tass said, once again showed that the United States "has no intention of abandoning its financial and trade aggression. It is no wonder, therefore, that the self-centered stance of the Washington administration only exacerbated economic contradictions in the West, and the course of the summit meeting in Bonn confirms that."