| 交易性金融资产财税处理差异 |
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| 引用本文： | 陈莉.交易性金融资产财税处理差异[J].经济研究导刊,2012(2):98-99. |
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| 作者姓名： | 陈莉 |
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| 作者单位： | 无锡市广播电视大学 |
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| 摘 要： | 2007年新会计准则出台后,交易性金融资产的会计处理越加规范和细致,伴随而来的是交易性金融资产财税处理的差异性。交易性金融资产会计处理的要点是什么？不同的会计处理会带来什么样的财税差异？这些问题都是值得探析的课题。
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| 关 键 词： | 交易性金融资产 财税 会计处理 |
The finance and tax treatment different of the trading financial asset |
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| CHEN Li.The finance and tax treatment different of the trading financial asset[J].Economic Research Guide,2012(2):98-99. |
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| Authors: | CHEN Li |
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| Institution: | CHEN Li(Radio and TV university,Wuxi city,Wuxi 214011,China) |
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| Abstract: | New accountancy standard of 2007 after the a pedestal,the bargain accountancy processing of the financial property adds the norm and delicacies more,accompany with since then of is a difference that trades financial property finance and tax processing.Trading financial property of accountancy processing of what important point is？What kind of finance and tax difference does different department of accounting realize to bring？These problems are all worthy of discussion and analysis of topic. |
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| Keywords: | trading financial asset finance and tax accountant treatment |
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