求翻译:Held-to-maturity security是什么意思?待解决 悬赏分:1 - 离问题结束还有 Held-to-maturity security问题补充:匿名 2013-05-23 12:21:38 持有至到期的安全 匿名 2013-05-23 12:23:18 持有至到期日安全 匿名 2013-05-23 12:24:58 举行对成熟安全 匿名 2013-05-23 12:26:38 举行至...
held-to-maturity security 词条 held-to-maturity security 专业释义 <证券>持有到期证券 词条提问
(redirected from Held-to-Maturity Security) Held-to-Maturity Securities Securities, especially debt securities, which an investor owns until they mature and therefore cease to exist. This entitles the holder to all coupon and other payments, as well as reimbursement for the principal amount. ...
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.
recognition,held-to-maturity securitiesarecarried at amortised cost using the effective [...] legco.gov.hk legco.gov.hk 在初始確認後的每個結算日,持至期滿的證券採用實際利率法按攤銷成本值扣除任何 減值虧損(如有的話)列帳(註釋2.3.7)。
正保会计网校特别为美国cpa学员整理了美国cpa考试知识点:Held-to-maturity debt security ,涉及的考点非常直接,可能会在选择题部分出现,希望学员们牢牢的掌握,不要丢分。祝您在网校学习愉快! 初次接触USCPA,对于自己如何选州报考,是否符合所报考州学历、学分的要求还有疑惑的同学,可以点击此处:在线免费预约USCPA的考前...
题目 Which of the following is not a type of foreign currency hedge? A. A held-to-maturity security. B. A forecasted transaction. C. An unrecognized firm commitment. D. A net investment in foreign operations. 相关知识点: 试题来源: 解析 A 略 反馈 收藏 ...
请问1、held-to-maturity,2、trading security,3、avalible for sale三种形式 1号的unrealized gain/loss not reported on 哪个表?either B/S or I/S或者both 2号unrealized gain/loss reported on I/S,通过影响留存收益从而影响Equity,最终影响B/S。这种说法正确吗?另,如果是loss,留存收益上需要减掉,正确吗?
·Held-to-maturity securities are not short-term investments; rather, they are meant to be held to term. 持有至到期证券不是短期投资,而是有意持有至到期。 Example of an HTM Security 持有至到期证券示例 The 10-year U.S. Treasury note is backed by the U.S government and is one of the saf...
Held-to-maturity securities are not short-term investments; rather, they are meant to be held to term. Example of an HTM Security The10-year U.S. Treasury noteis backed by the U.S government and is one of the safest investments for investors.1The 10-year bond pays a fixed rate of ...