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cong jin rong zi chan fen lei kan qi ye hui ji xing wei xuan ze yi tu
Author(s): 
Pages: 70
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  企业会计行为企业损益投资策略风险厌恶现行会计准则公允价值变动摊余成本风险中性稳健型短期投资;
Abstract: <正>一、金融资产分类对应的会计行为意图金融资产各类型的划分有着一定的标准,并且对各类型间的重分类有着严格的要求。但是笔者认为,在实际操作中,各类金融资产的入账前划分仍具有一定的灵活性。如企业购入的在活跃市场上有报价的股票、债券和基金等,若不划分为以公允价值计量且其变动计入当期损益的金融资产或持有至
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