| 交易性金融资产与可供出售金融资产在会计核算上的差异 |
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| 引用本文： | 王魁.交易性金融资产与可供出售金融资产在会计核算上的差异[J].信阳农业高等专科学校学报,2011,21(1):68-69. |
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| 作者姓名： | 王魁 |
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| 作者单位： | 信阳农业高等专科学校旅游系,河南信阳,464000 |
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| 摘 要： | 交易性金融资产与可供出售金融资产是企业金融资产的重要组成部分,在会计核算过程中有许多相同和不同之处,本文仅就两类金融资产在取得时、期末计价、处置时,会计核算上的差异进行比较分析。
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| 关 键 词： | 交易性金融资产 可供出售金融资产 会计核算 差异 |
Shallow transaction of financial assets and available for sale financial assets in the accounting differences |
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| WANG Kui.Shallow transaction of financial assets and available for sale financial assets in the accounting differences[J].Journal of Xinyang Agricultural College,2011,21(1):68-69. |
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| Authors: | WANG Kui |
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| Institution: | WANG Kui (Xinyang Agricultural College,Department of Tourism,Xinyang 464000 China) |
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| Abstract: | the business of financial assets and financial asset available for sale enterprise is an important part of financial assets in the accounting process has many identical and different places,this article two types of financial assets differences between the three aspects of accounting comparison and analysis. |
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| Keywords: | transaction of sexual finance capital available for sale financial assets accounting differences |
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