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《企业会计准则第22号——金融工具确认和计量》规定,金融资产在初始确认时划分为四类:一是交易性金融资产;二是持有至到期投资;三是贷款和应收款项;四是可供出售金融资产。其中,交易性金融资产和可供出售金融资产在实务工作中容易产生混淆,本文在
Accounting Standards for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments stipulates that financial assets are classified into four categories upon initial recognition: one is tradable financial assets; the other is held-to-maturity investments; and the other is loans and receivables Fourth, the available-for-sale financial assets. Among them, transactional financial assets and financial assets available for sale are prone to confusion in practical work.