可供出售金融资产

可供出售金融资产

简明

1
Available-for-sale financial assets
可供出售金融资产；

网络释义
专业释义

1
Sales for financial asset
... Financial Asset Securitization: 金融资产证券化 Sales for financial asset: 可供出售金融资产 Financial Asset Service Company: 金融资产服务公司 ...

双语例句

1
与可供出售金融资产相关的股利或利息收入，计入当期损益。
Dividends or interest income related to the available-for-sale financial assets shall be recorded in current profit or loss, too.
2
贷款及应收款项及可供出售金融资产的相关交易费用计入初始确认金额。
Related transaction costs of loans and receivables and available-for-sale financial assets are recognised into the initial recognition costs.
3
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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