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目前企业和银行两公司对短期银行理财产品业务的会计处理现状,企业购买短期银行理财产品应当作为交易性金融资产处理。通过对比分析确认公司短期银行理财产品的类型为保本类短期银行理财产品,跨期的保本型产品应当在季度、年度要求发行银行提供该产品的可靠估价,非证券类上市公司对银行理财产品的信息披露的要求,非证券类上市公司证券投资(含银行理财产品)的内控和风险评估。
At present, the current accounting treatment of the short-term bank financial products business by both the enterprises and the banks is that the enterprises purchasing the short-term bank wealth management products should be handled as transactional financial assets. Through comparative analysis, it is confirmed that the types of short-term bank financial products are short-term bank financial products, and interim guaranteed products should be required by the issuing bank to provide a reliable valuation of the products in quarterly and annual periods. Non-securities listed companies’ Information disclosure requirements, non-securities listed securities investment (including bank financial products) internal control and risk assessment.