交易性金融资产后续计量年末结转的会计处理探析  

Accounting Treatment of Year-ending Carryforward for Subsequent Measurement of Trading Financial Assets

作　　者：许仁青[1] 

机构地区：[1]安徽师范大学经管学院,安徽芜湖241003

出　　处：《合肥工业大学学报（社会科学版）》2013年第3期23-25,共3页Journal of Hefei University of Technology(Social Sciences)

基　　金：安徽省教育厅重点项目(2012jyxm110);安徽师范大学专项基金(2005XZX05);安徽师范大学经管学院精品课程(2012)

摘　　要：讨论了交易性金融资产从购进到处置在同一会计期间和不在同一会计期间年末结转的会计处理,指出了交易性金融资产从购进到处置不在同一会计期间年末结转会计处理存在的问题及解决方法,并从所得税法和会计稳健性原则的要求解释了这种解决方法的合理性。The accounting treatment of the year-ending carryforward of trading financial assets is dis- cussed from two aspects, namely the purchase and disposal in the same accounting period or in differ- ent periods. The existing problems and solutions when the purchase and disposal are in different ac- counting periods are expounded. Besides, the rationality of the presented solutions is explained ac- cording to the provisions of the income tax law and the requirements of accounting conservatism prin- ciple.

关 键 词：交易性金融资产 后续计量 年末结转 会计处理 探析 

分 类 号：F401[经济管理—产业经济]