摘要
本文以企业购入的交易性金融资产为例,结合T型账户,对企业购入的交易性金融资产的初始价格确认,对持有期间期末调整及处置的账务处理进行阐述和解析。
With the trading financial assets purchased by enterprises as the example,using the T-account method,this essay illustrates the accounting handling process of trading financial assets purchased by enterprises,which includes calculation of the initial price and Year-end adjustment and treatment during the holding period.
出处
《武汉船舶职业技术学院学报》
2012年第6期60-61,共2页
Journal of Wuhan Institute of Shipbuilding Technology
关键词
交易性金融资产
初始确认
收益
trading financial assets
initial price calculation
income
