浅析可供出售金融资产的核算对企业的影响

Brief Analysis on the Impacts of the Accounting of Financial Assets Available for Sale on Enterprises

在企业金融资产核算中,划分为交易性金融资产或可供出售金融资产,两者的核算区别很大。通过举例分析了可供出售金融资产的核算及对企业的影响,分析了可供出售金融资产核算中存在的问题,在此基础上改进可供出售金融资产核算的建议。

In enterprise financial assets accounting,the accounting of tradable financial assets and financial assets available for sale is quite different.Through the way of case study,this paper analyzes the impacts of the accounting of financial assets available for sale on enterprises,points out the existing problems in the accounting process,and on this basis puts forward some suggestions of improving the accounting of financial assets available for sale.