交易性金融资产

因此对于公允价值信息可靠性较高的交易性金融资产和可供出售金融资产，采用公允价值计量能够提高会计信息的决策相关性。

So it could improve the decision usefulness of accounting information to measure the trading securities and available for sale securities by fair value which can be measured reliably .

公司投资交易性金融资产将不得不面对其可能产生的有利影响和不利影响。

The company has to deal with both the positive and negative influence that trading financial assets generate .

然后，以2009年上市公司交易性金融资产和可供出售金融资产分类的会计政策选择为研究对象，运用概率回归模型（Probit）进行实证检验。

Secondly , we analyze the listed companies ' classification of financial assets into tradable financial assets and available-for-sale financial assets , in the year of 2009 , as our research sample , and use probit regression model to test it .

探讨交易性金融资产的确认与计量

Probe into the Confirmation and Computation of Tradable Financial Assets

其次，对交易性金融资产和可供出售金融资产的会计处理进行对比分析，分析不同的金融资产分类给上市公司带来不同的影响。

The second part is difference analysis between the tradable financial assets and the available financial assets .

应说明交易性金融资产投资变现是否存在重大限制，以及相应原因。

If there is a major restriction to the investments realization of trading financial assets , relative reasons shall be given .

在公允价值计量下，其影响最直接最明显的会计科目是交易性金融资产和可供出售金融资产。

Under the principle of fair value , the paper finds that trading of financial assets and for the sale of financial assets are influenced in the most direct and explicit way .

持有至到期投资和应收账款、贷款运用摊余成本法，其本质与历史成本一样，而交易性金融资产和可供出售金融资产以公允价值计量。

Held to maturity investments and accounts receivable , loans , amortized cost method used , the cost of its nature and history , as the transaction available for sale financial assets and financial assets at fair value .

按照2006年2月15日财政部颁发的《企业会计准则》的有关规定，设计交易性金融资产科目和公允价值变动损益科目，以确认与计量交易性金融资产。

According to corresponding regulations in The Accounting Standards for Enterprises issued on February 15,2006 , the article brings forward two subjects & tradable financial assets and changeable gain or loss of fair value to confirm and compute tradable financial assets .