financial accounting,全英财务会计chapter5.pptxVIP

;Short-Term Investments Receivables;Learning Objective One;Short-Term Investments;Short-Term Investment Categories;Trading Securities;Definition of Debt Security’ 1;Definition of Debt Security’ 2;Definition of Debt Security’ 3;Definition of Debt Security’ 4;Definition of Debt Security’ 4;Definition of Debt Security’ 4;Accounting for Trading Securities (page 263);Unrealized Gains and Losses“if you sell” (pp263-64);Adjusting Trading Securities to Fair Value (p. 264);Balance Sheet Income Statement Reporting (pp 264-65);Realized Gains and Losses (265);Exercise 5-21A;Exercise 5-21A;Learning Obj