持有至到期投资(Held-to-maturity investment) 持有至到期投资，指企业有明确意图并有能力持有至到期， 到期日固定、回收金额固定或可确定的非衍生金融资产。 以下非衍生金融资产不应划分为持有至到期投资： （一）初始确认时划分为交易性非衍生金融资产； （二）初始确认时被指定为可供出售非衍生金融资产...
网络释义 1. 持有至到期投资 持有至到期投资(held-to-maturity investment)持有至到期投资,指企业有明确意图并有能力持有至到期,到期日固定、回收金额 … www.55188.com|基于108个网页 2. 持有至到期日投资 ... 626 Held for trading 持有供交易 627Held-to-maturity investment持有至到期日投资628 highly probab...
An investment is a held-to-maturity investment in bonds if it is management's intent to sell the investment before the maturity date. 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 举一反三 阻波器的定义...
持有至到期投资减值准备(rovision for diminulation in value-investments；Reserve for Held-To-Maturity Investment Impairment) 持有至到期投资 是指公司准备持有至到期以取得利息收益的 国债 、 企 业债券 以及其他理财工具投资。
(3) The amount of the joint venture’s 31 December 2018 total assets (in $ millions) that will be included on Supreme Healthcare’s consolidated financial statements will be closest to: A. $0. B. $750. C. $1,500. 解析:选B。根据比例合并法,Supreme Healthcare的合并财务报表将包括其在合...
ainvestment other than those held for trading and held to maturity are classified as long-term incestments and are stated in the statement of financial position at fair value. 除那些之外的投资举行为换和举行到成熟在财政状况的声明被分类为长期incestments和陈述在公平的价值。[translate]...
持有至到期投资的英文表示是held-to-maturity investments。()A.正确B.错误的答案是什么.用刷刷题APP,拍照搜索答疑.刷刷题(shuashuati.com)是专业的大学职业搜题找答案,刷题练习的工具.一键将文档转化为在线题库手机刷题,以提高学习效率,是学习的生产力工具
The invention discloses a computing method for held-to-maturity investment on basis of Excel finance modeling. The computing method comprises the following steps: designing a basic data input interface and designing a data computing area interface and a corresponding computing formula. According to ...
Non-current assets to current assets are assets, other than the main including held-to-maturity investments, long-term receivables, long-term equity investments, and investment real estate, fixed assets, intangible assets under construction, and long-term project, to be assessed fees, such as fina...
1financialassetsheldfortrading2held-to-maturityinvestments3available-for-salefinancialassets4long-termequityinvestments 四Accountingfor:1purchase:(costmethod)Dr.Long-terminvestmentCr.Cash (equitymethod)same 2recordnetincome:(costmethod)noentry (equitymethod)Dr.long-term...