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五、问:新制度的适用范围?答:关于证券公司会计制度的适用范围,在起草新制度时有两种观点:一种观点认为本制度适用于设在中华人民共和国境内依法成立的证券公司以及兼营证券业务的信托投资公司;另一种观点认为本制度适用于设在中华人民共和国境内从事证券业务的证券公司、金融企业的证券营业部以及其他证券经营企业。由于信托投资公司的证券营业部不是独立的
Q: What is the scope of application of the new system? A: There are two views on the scope of application of the securities company’s accounting system when drafting the new system. One view is that this system is applicable to securities companies established according to law in the territory of the People’s Republic of China As well as trust and investment companies that also run securities business. Another view is that this system is applicable to securities companies, securities business departments of financial enterprises and other securities companies that are engaged in securities business within the territory of the People’s Republic of China. Because the trust and investment company’s securities business department is not independent