持有至到期投资是指到期日固定、回收金额固定或可确定,且企业有明确意图和能力持有至到期的非衍生金融资产,一般指的是能够持有至到期日的债券,包括国债和公司债券。可见,持有至到期投资通常具有长期性质,但期限较短(1年以内)的债券投资,符合持有至到期投资条件的,也可将其作为为持有至到期投资管理。现将其会计处理和所得 Held-to-maturity investments are non-derivative financial assets with fixed due date, fixed or determinable recoverable amount, and firm’s intentions and ability to hold to maturity, generally refers to those that can be held to maturity Bonds, including government bonds and corporate bonds. Obviously, held-to-maturity investments usually have long-term nature, but bond investments with shorter maturities (within one year) are eligible for holding to maturity investment management if they meet the maturity investment conditions. Now the accounting treatment and income