经管营销模块五金融资产和长期股权投资.pptx

本模块内容;K501概述;PowerPoint演示文稿;PowerPoint演示文稿;三、金融资产及分类;（三）重分类相关规定;2、特殊规定;PowerPoint演示文稿;二、交易性金融资产;PowerPoint演示文稿;PowerPoint演示文稿;PowerPoint演示文稿;PowerPoint演示文稿;PowerPoint演示文稿;PowerPoint演示文稿;PowerPoint演示文稿;PowerPoint演示文稿;K503持有至到期投;（二）特征;２、有明确意图持有至到期;3、有能力持有至到期;PowerPoint演示文稿;PowerPoint演示文稿;惩罚例外举例;PowerPoint演示文稿;（一）科目设置;PowerPoint演示文稿;2、持有至到期投资为分期付息、;PowerPoint演示文稿;PowerPoint演示文稿;4、将持有至到期投资重分类为可;PowerPoint演示文稿;PowerPoint演示文稿;PowerPoint演示文稿;PowerPoint演示文稿;PowerPoint演示文稿;PowerPoint演示文稿;PowerPoint演示文稿;PowerPoint演示文稿;PowerPoint演示文稿;PowerPoint演示文稿;PowerPoint演示文稿;Powe