浅谈财务会计中金融资产部分的教学

On Teaching of the Course of Financial Assets in Financial Accounting

金融资产部分是财务会计中的重要章节,也是各类考试的重点所在。本文介绍了交易性金融资产、持有至到期投资和可供出售金融资产的相关会计处理的特点,并列举了相应的实例。

Financial assets part is the important chapters in financial accounting,and is the key part of all tests and examination.This paper introduces relevant accounting treatment of trading financial assets,the held-to-maturity investment and available-for-sale securities,and lists some relevant examples.