摘要
2007年新会计准则出台后,交易性金融资产的会计处理越加规范和细致,伴随而来的是交易性金融资产财税处理的差异性。交易性金融资产会计处理的要点是什么?不同的会计处理会带来什么样的财税差异?这些问题都是值得探析的课题。
New accountancy standard of 2007 after the a pedestal,the bargain accountancy processing of the financial property adds the norm and delicacies more,accompany with since then of is a difference that trades financial property finance and tax processing.Trading financial property of accountancy processing of what important point is？What kind of finance and tax difference does different department of accounting realize to bring？These problems are all worthy of discussion and analysis of topic.
出处
《经济研究导刊》
2012年第2期98-99,共2页
Economic Research Guide
关键词
交易性金融资产
财税
会计处理
trading financial asset
finance and tax
accountant treatment
