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我国企业会计准则中,将金融资产分为以公允价值计量且其变动计入当期损益的金融资产(包括交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产)、持有至到期投资、贷款和应收款项以及可供出售金融资产四大类。在会计实务工作中,交易性金融资产和持有至到期投资容易产生混淆。本文主要针对两者在确认、计量、列报等方面的差异,进行简要地比较分析。
In China’s accounting standards for business enterprises, financial assets are classified into financial assets (including tradable financial assets and financial assets designated at fair value through profit or loss) measured at their fair values and of which the variation is recorded in the profits and losses of the current period. Held-to-maturity investments, loans and receivables and available-for-sale financial assets fall into four broad categories. In accounting practice, trading financial assets and held-to-maturity investments are prone to confusion. This article focuses on the two in recognition, measurement, presentation and other differences, a brief comparative analysis.