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.
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...
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...
Held to maturity securities are securities that companies purchase and intend to hold until they mature. They are unliketrading securitiesoravailable for sale securities, where companies don’t usually hold on to securities until they reach maturity. Companies mostly use held to maturity securities to...
Held to maturity securities, on the other, are only debt securities. This is because equity securities don’t have a maturity date. Stocks don’t mature. Debt securities like bonds mature at some point in the future. A held to maturity security is a debt security that management intends to...
aPharmaceutical Inc. pharmaceutical Inc. [translate] aValuation of debt securities held to maturity 债券的估价举行到成熟 [translate] 英语翻译 日语翻译 韩语翻译 德语翻译 法语翻译 俄语翻译 阿拉伯语翻译 西班牙语翻译 葡萄牙语翻译 意大利语翻译 荷兰语翻译 瑞典语翻译 希腊语翻译 51La ...
查看图表中 2012-01 到2020-02 期间的土耳其 土耳其 DI: II: Securities To Be Held Till Maturity最大值 一年 五年 十年 筛选 获取此数据 土耳其2020-02的土耳其 DI: II: Securities To Be Held Till Maturity是多少? 数值 前次数值 最小值 最大值 单位 频率 范...
B. Held-to-maturity debt securities.C. Available-for-sale debt securities.D. Available-for-sale equity securities.E. All of these. 相关知识点: 试题来源: 解析 E 题目考查投资的分类。根据会计准则,投资通常分为以下几类: 1. **交易性金融资产(A)**:以短期买卖获取价差为目的持有的证券。 2. *...
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