交易性金融资产与可供出售金融资产会计处理比较（Comparison of accounting treatment between tradable financial assets and available for sale financial assets）.docVIP

交易性金融资产与可供出售金融资产会计处理比较（Comparison of accounting treatment between tradable financial assets and available for sale financial assets） Comparison of accounting treatment between tradable financial assets and available for sale financial assets The current guidelines on the definition of financial assets, on the one hand, highlights the flexibility of the enterprise will choose the choice of policy, but also means that enterprises use accounting options to further expand the space for profit manipulation. Taking stock as an example, this paper compares it with the accounting treatment of trading financial assets and available for sale financial assets, and further analyzes their respective financial impacts on the current enterprise. [case]2007 November, a group of 11 companies purchased from the two market, a group of B shares issued by 6 million shares. When the fair value of 8.3 yuan per share, including declared but not cash dividend of 0.3 yuan per share, the transaction costs 80 thousand yuan, total price paid by bank deposits; in November 16, 2007, with the first payment received in cash dividend; in December 31, 2007, the stock of fair value of 8.9 yuan per share; in March 31, 2008, the the fair value of shares of 7.5 yuan per share; in June 30, 2008, the fair value of the stock of 6.4 yuan per share. It is expected that this decline is temporary; in July 30, 2008, the fair value of shares rose to 6.6 yuan per share, led to the disappearance of objective factors of pre stock prices continued to decline; in August 6, 2008, a company sells all 6 million shares, 7 yuan per share. Another transaction costs 60 thousand yuan. In this case, a company purchased shares from the two market and, if the managements intention was to sell the shares for the near term, the accountant should classify it as a transactional financial asset. If the management does not hold the stock for short-term gain, the accountant shall classify it as available for sale financial assets. What