Held-to-maturity (HTM) securities, as the name implies, are purchased to be owned until they mature. Different accounting treatments occur for HTM securities, vs. securities that are liquidated in the short term.
2英语翻译amortized cost held-to maturity securities are reported on the balance sheet at amortized cost.amortized cost is equal to the face value less any unamortized discount or plus any unamortized premium .什么是 amorized cost ,麻烦给解释下,能不能翻译下上面的的句子,感觉很迷惑呀!反馈...
持有至到期投资( held-to-maturity securities,HTM securities)是指企业打算并且能够持有到期的债权证券。如果这些证券在一年或企业超过一年的一个营业周期内到期,那么它们应在流动资产中列报;如果到期时间超过一年或一年以上的一个营业周期,那么持有至到期投资应在长期资产中列报。所有持有至到期投资在购入时都要以成本...
aCultural Exploration mor 文化探险平均观测距离[translate] aBased on the fair value or investment irretrievability 基于公平的价值或投资irretrievability[translate] aPharmaceutical Inc. pharmaceutical Inc.[translate] aValuation of debt securities held to maturity 债券的估价举行到成熟[translate]...
Held to maturity securities are those that companies purchase and intend to hold until they mature. They are unlike trading securities or available for sale securities.
百度试题 题目 Held-to-maturity securities are equity securities a company intends and is able to hold until maturity. A.正确B.错误 相关知识点: 试题来源: 解析 B 反馈 收藏
that the entity labels as being at fair value through profit or loss, as available for sale, or as loans or receivables. The mutual held-to-maturity securities are bonds and other debt securities. Common stock and preferred stock are not classified as held-to-maturity securities,...
FAR held-to-maturity debt securities if a security can be paid or otherwise settled in a manner that the holder may not recover substantially all of its investment the held-to-maturity classifica...
Held-to-maturity securities are equity securities a company intends and is able to hold until maturity. A. 正确 B. 错误 如何将EXCEL生成题库手机刷题 如何制作自己的在线小题库 > 手机使用 分享 反馈 收藏 举报 参考答案: B 复制 纠错 相关题目: 步行器分()。 A. 带轮、带前轮、不带轮三种...
Held-to-maturity (HTM) securities, as the name implies, are purchased to be owned until they mature. Different accounting treatments occur for HTM securities, vs. securities that are liquidated in the short term.