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证券公司持有集合资产管理计划份额会计处理探讨 被引量:2

On the Accounting Treatment of the Shares of the Securities Company Holding the Collection Asset Management Plan
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摘要 目前我国财务会计准则对证券公司投资分级集体资产管理计划还没有具体规定,一般由普通投资者认购优先级份额(A类份额),特定投资者或证券公司认购次级或劣后级份额(B类份额),可变回报占被投资主体预计或实际收益总额50%以上享有了被投资主体的大部分回报,达到控制要求;可变回报占被投资主体预计或实际收益总额20%以下则未达到享有了被投资主体的重要回报比例;可变回报占被投资主体预计或实际收益总额在20%至50%之间则需要视被投资主体的设立目的等其他要素进行进一步分析。 At present, the financial accounting standards of China's securities companies investment grade collective asset management plan has no specific provisions, generally by ordinary investors priority share (class a share), specific investors or securities companies for secondary or inferior stage share (B share), variable returns are accounted for most investors expected or actual income above a total of 50% have been the investment subject, meet the requirement of control; variable return was expected or actual investment income below 20% of the total is not reached the rate of return is important to enjoy the investment subject; variable returns accounted for by investors expected or actual total revenue between 20% to 50% is the purpose of establishing the subject of investment other factors for further analysis.
作者 谭炼
出处 《物流工程与管理》 2016年第4期153-154,共2页 Logistics Engineering and Management
关键词 集合资产管理计划 预期收益 会计准则 collective asset management plan expected return accounting standards
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