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交易性金融资产是企业为了近期出售而持有的从二级市场上购买的股票、债券、基金和权证等金融资产,其主要目的是为了充分利用闲置资金来获得差价收入;投资性房地产是企业为了赚取租金、资本增值或两者兼而有之而持有的房产和地产。很显然,两者的持有意图很明确,就是为了获利。那么作为《企业会计准则中的第22号——金融工具确认和计量》和《企业会计准则中的第3号——投资性房地产》,两者在具体的会计业务中又有怎样的差异呢?本文就以下几个问题做一下介绍。
Trading financial assets are the financial assets of stocks, bonds, funds and warrants that the enterprise holds for the recent sale from the secondary market. Its main purpose is to make full use of the idle funds to obtain the difference income; the investment real estate is the enterprise Real estate and real estate held for rent, capital appreciation or both. Obviously, the intention of both holding is very clear, is to profit. Then as a “Accounting Standards for Enterprises No. 22 - Recognition and Measurement of Financial Instruments” and “Accounting Standards for Business Enterprises No. 3 - Investment Real Estate”, both in the specific accounting business What is the difference? This article on the following questions to do about the introduction.