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当前时兴炒股,越来越多的企业参与证券市场的投资,然而,股票的买卖受市场行情,政策因素,投资意愿等多种因素的影响,买卖行为必然有亏有盈,怎样根据现行会计准则及税务法规要求处理好交易过程中的一系列会计和涉税事项,成为企业财务管理中的一个新的重要课题。本文以股票交易为例,结合最新颁布的《企业会计准则》和我国现行税收法规政策的有关规定,探讨企业如何做好交易性金融资产的会计和涉税事项处理。
However, the trading of stocks is affected by many factors, such as market conditions, policy factors and investment intention, and the sale and purchase behavior will inevitably have a deficit and a profit. How to make the sale according to the current accounting standards And tax laws and regulations require handling a series of accounting and tax-related matters in the course of the transaction has become a new important issue in the financial management of enterprises. This article takes the stock trading as an example, and discusses how to handle the accounting and tax-related matters of the tradable financial assets by combining with the latest promulgation of “Accounting Standards for Business Enterprises” and the relevant provisions of the current tax laws and regulations in our country.