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交易性金融资产是指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。交易性金融资产有两个要点:一是重视公允价值计量;二是资产负债表日的价值变动直接影响利润表。《企业所得税法》并没有对交易性金融资产进行定义,也没有专门的税收规定,但交易性金融资产是投资、理财中
Transactional financial assets refer to financial assets at fair value through profit or loss, including transactional financial assets and financial assets directly designated as at fair value through profit or loss. Transactional financial assets have two main points: First, the fair value measurement emphasis; Second, the changes in the value of the balance sheet date directly affect the profit statement. “Enterprise Income Tax Law” does not define the transactional financial assets, there is no special tax provisions, but the transactional financial assets are investment, financial management