按照《企业会计准则第22号——金融工具确认和计量》规定,交易性金融资产指企业持有的以公允价值计量且其变动计入当期损益的金融资产,包括为交易目的所持有的债券投资、股票投资、基金投资、权证投资等和直接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。现举例说明 According to “Accounting Standards for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments”, a tradable financial asset refers to a financial asset held by an enterprise and measured at its fair value through profit or loss for the current period, including those held for trading Bond investment, stock investment, fund investment, warrants investment and other financial assets that are directly designated as at fair value through profit or loss. Here is an example