持有至到期投资是金融资产的一种分类,是会计教学中的重点和难点。本文从持有至到期投资的定义理解、账务处理以及在账务处理中应注意的问题三个方面对其进行了较为详细的阐述,以求达到在会计教学中能深入浅出的帮助学生更好的理解和掌握持有至到期投资。 Held to maturity investment is a classification of financial assets, accounting teaching is the focus and difficulty. This article from hold to maturity investment understanding of the definition, accounting treatment and accounting issues should be noted in three aspects of its more detailed exposition, in order to achieve accounting teaching can help students to explain more simple and easy Good understanding and mastering to-maturity investment.