and they are purchased to be held until they mature. Since stocks do not have a maturity date, they do not qualify as held-to-maturity securities.债券
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...
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 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. Because these securities are held until maturity, ...
Definition: Held to maturity securities are investments that management intend to keep for the life of the investment and not sell before they mature or expire.What Does Held to Maturity Securities Mean? Contents [show] When a company buys stocks or debt securities as investments, there are seve...
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! 相关知识点: ...
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
Held-to-Maturity SecuritiesLarry Walther
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
HTM securities are typically reported as anoncurrent asset; they have an amortized cost on a company’s financial statements.Amortizationis an accounting practice that adjusts the cost of the asset incrementally throughout its life. Earned interest income appears on the company’sincome statement, bu...