交易性金融资产和可供出售金融资产的区别.docxVIP

交易性金融资产与可供出售金融资产的区别 1交易性金融资产和 HYPERLINK /s?wd=%E5%8F%AF%E4%BE%9B%E5%87%BA%E5%94%AE%E9%87%91%E8%9E%8D%E8%B5%84%E4%BA%A7tncprfenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3mhR3PjRYnWTYnyFhnyPW0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnHcYnj0sPHbsP1c4nHmdrjc4rf \t _blank 可供出售金融资产的相同点（1）初始计量属性都是公允价值。 　　交易性金融资产和 HYPERLINK /s?wd=%E5%8F%AF%E4%BE%9B%E5%87%BA%E5%94%AE%E9%87%91%E8%9E%8D%E8%B5%84%E4%BA%A7tncprfenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3mhR3PjRYnWTYnyFhnyPW0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnHcYnj0sPHbsP1c4nHmdrjc4rf \t _blank 可供出售金融资产在初始计量时，计量属性都是公允价值，所谓公允价值是指在公平交易中，熟悉情况的交易双方自愿进行资产交换或者债务清偿的金额。以公允价值作为这两类金融资产的计量属性，主要是为了反映该类金融资产 HYPERLINK /s?wd=%E7%9B%B8%E5%85%B3%E5%B8%82%E5%9C%BAtncprfenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3mhR3PjRYnWTYnyFhnyPW0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnHcYnj0sPHbsP1c4nHmdrjc4rf \t _blank 相关市场变量变化对其价值的影响，把该类金融资产和市场紧密的结合。　　（2）在取得金融资产的时候支付价款中包含的已到付息期尚未领取的利息或股息，都单独通过应收项目来核算。　　在取得金融资产的过程中，如果初始取得价款中包含有已到付息期尚未领取的利息或股息，都要将这部分利息或股息单独通过“ HYPERLINK /s?wd=%E5%BA%94%E6%94%B6%E5%88%A9%E6%81%AFtncprfenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3mhR3PjRYnWTYnyFhnyPW0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnHcYnj0sPHbsP1c4nHmdrjc4rf \t _blank 应收利息”或“ HYPERLINK /s?wd=%E5%BA%94%E6%94%B6%E8%82%A1%E5%88%A9tncprfenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3mhR3PjRYnWTYnyFhnyPW0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnHcYnj0sPHbsP1c4nHmdrjc4rf \t _blank 应收股利”来反映。　　（3）金融资产持有中，确认的 HYPERLINK /s?wd=%E5%BA%94%E6%94%B6%E8%82%A1%E5%88%A9tncprfenlei=mv6quAkxTZn0IZRqIHckPjm4nH00T1Y3mhR3PjRYnWTYnyFhnyPW0ZwV5Hcvrjm3rH6sPfKWUMw85HfYnjn4nH6sgvPsT6KdThsqpZwYTjCEQLGCpyw9Uz4Bmy-bIi4WUvYETgN-TLwGUv3EnHcYnj0sPHbsP1c4nHmdrjc4rf \t _blank 应收股利或利息都计入了当期的投资收益。　　这两类金融资产，在持有的过程中，如果在 HYP