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2006年我国颁布了新《企业会计准则》,出现了交易性金融资产这一新概念。如何科学合理的对该资产进行核算和监督,对企业来说非常重要。本文对交易性金融资产的会计处理问题进行了阐述,希望对使用者提供帮助。
In 2006, China promulgated the new “Accounting Standards for Business Enterprises” and emerged the new concept of trading financial assets. How to calculate and supervise the assets scientifically and reasonably is very important to the enterprises. This article elaborates the accounting treatment of tradable financial assets and hopes to provide help to users.