交易性金融资产

1
transaction monetary assets
...有人整理过像什么应付账款、银行存款、期间费用等... ... 1015 其他货币资金 other monetary capital 1101 交易性金融资产 transaction monetary assets 1121 应收票据 notes receivable ...
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Trading financial assets
【阅读小贴士】交易性金融资产（Trading financial assets）是指：企业为了近期内出售而持有的金融资产。
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Transactional Monetary Capital
... 其他货币资金Other Monetary Capital 交易性金融资产Transactional Monetary Capital 应收票据Notes Receivable ...
4
Financial assets held for trading
...ories：可以公允价值计量且其变动计入当期损益的金融资产：进一步分为交易性金融资产 （ financial assets held for trading）和指定为以公允价值计量且其变动（计入当期损益的金融资产 designated financial assets at fair val...

1
什么是交易性金融资产？
What is business finance assets?
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交易性金融资产与可供出售金融资产的会计处理有类似之处，但也有不同。
The accounting treatment of trading financial assets and financial assets available for sale are similar, but there are also difference.
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取得交易性金融资产时，按交易性金融资产的公允价值作为初始确认金额。
At obtaining trading financial asset, the fair value of such trading financial asset will be treated as initial confirmation amount.

交易性金融资产
交易性金融资产( trading securities)是指企业打算通过积极管理和交易以获取利润的债权证券和权益证券。企业通常会频繁买卖这类证券以期在短期价格变化中获取利润。

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