作 者: ;
机构地区: 深圳职业技术学院管理学院
出 处: 《特区经济》 2008年第6期84-85,共2页
摘 要: 《企业会计准则第22号——金融工具确认和计量》用交易性金融资产替代了旧会计准则中的短期投资,相应的会计核算也发生了重大变化。本文主要对交易性金融资产的会计核算及相关纳税问题进行了分析。 Trading financial assets in the "Enterprises accounting standards No. 22----recognition and measurement of financial instruments" is a substitute for the short-term investment in the old accounting standards. In subsequence, changes occur to its accounting. This thesis probes into trading financial assets accounting and the taxation problems it concerns.