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jiao yi xing jin rong zi chan he ke gong chu shou jin rong zi chan shui wu chu li fen xi
Pages: 19-20
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  交易性金融资产可供出售金融资产税务处理;
Abstract: 税法和会计准则对交易性金融资产和可供出售金融资产的计价存在较大差异,而各类教材对会计处理谈得较多,极少涉及税务处理,本文对两类金融资产的税务处理进行讨论。
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