| 浅析交易性金融资产与可供出售金融资产的会计处理 |
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| 引用本文： | 陈磊.浅析交易性金融资产与可供出售金融资产的会计处理[J].价值工程,2010,29(26):46-47. |
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| 作者姓名： | 陈磊 |
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| 作者单位： | 漯河职业技术学院,漯河,462002 |
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| 摘 要： | 现行企业会计准则将金融资产进行了严格的分类,并对各类金融资产的确认、计量进行了明确规定。交易性金融资产与可供出售金融资产的会计处理有类似之处,但也有不同。本文通过实例对二者的会计处理进行浅析。
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| 关 键 词： | 金融资产 会计处理 比较 |
Analysis of the Accounting Treatment of Trading Financial Assets and Financial Assets Available for Sale |
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| Chen Lei.Analysis of the Accounting Treatment of Trading Financial Assets and Financial Assets Available for Sale[J].Value Engineering,2010,29(26):46-47. |
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| Authors: | Chen Lei |
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| Institution: | Chen Lei( The Tahe River Occupation Technology, Luohe 462002, China ) |
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| Abstract: | Current accounting standards takes a rigorous classification of to financial assets, and explicitly defines the recognition and measurement of various financial assets. The accounting treatment of trading financial assets and financial assets available for sale are similar, but there are also difference. This paper analyzes both the accounting treatment through examples. |
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| Keywords: | flnancial assets accounting treatment comparison |
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