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1、交易性金融资产账务处理问题及改进（Problemsandimprovementofaccountingtreatmentoftradingfinancialassets）Improvementandproblemoftradingfinancialassetsaccounting2010-3-309:47FrestechZhaoHaiyingShenTuFirst,thetradingoffinancialassetsaccountingissuesFirst,thelackofcomparabil
2、ityofassetsvaluation.Inaccordancewiththeprovisionsofthenewstandards,theinitialtradingfinancialassetsamountingtothepurchaseprice,butdoesnotincludetherelatedtransactioncosts.Andsimilarfinancialassetsavailableforsale,theinitialconfirmationamountnotonlyinc
3、ludethepurchaseprice,butalsoincludingthecorrespondingtransactioncost.Thesetwotypesofassetsaremeasuredatfairvalue,buttheirinitialmeasurementofthestandardamountisnotthesame.Infact,otherassetssuchasfixedassets,rawmaterials,holdingtherecordedvalueduetoinve
4、stmentassetsareincludedintheprocessofthepurchasepricehasoccurredinadditiontootherexpenses.Beforethepurchasecostsarenotincludedinthecommoditycirculationenterpriseinventorycostofgoods,butthenewregulations,thepurchasecostisalsoincludedintheinventorycostof
5、goods.Allthisshowsthattheinitialtradingfinancialassetsandotherassetstoconfirmtheamountofthestandardisnotthesame,thevaluationofassetsbetweendifferentlackofcomparability,butalsonotenoughreasontojustifyitsdifferences.Second,cannotcorrectlyreflectthetransf
6、erofprofitandloss.Theenterpriseobtainsthetradingfinancialassetsismainlyforthepurposeofsellinginthenearfuture,getthepricedifference,hereisthedifferencebetweenthesaleincomeminuscostoftradingfinancialassets,butinthecurrentaccountingstandards,financialasse
7、tstransactioncost(i.e.initialconfirmationamount)doesnotincludethetransactioncostintheprocesshasoccurredtherefore,accordingtotheprovisionsofthecurrentcriterioncalculationoftheprofitorlossarisingfromthetransferisnotaccurate,resultinginthedeclineinthevalu
8、eoftherelevantaccountinginformationuse.Third,donotmeettherecognitioncriteriaoffairvalue.Accordingtothenewcriterionoftheexplanation,theso-calledfairvaluereferstotheevenbargain,familiarwiththetransactionthevoluntaryexchangeofassetsortheam
