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银行存款购买公司债券会计分录
释义
律师分析:
投资者取得债券的目的,主要是为了近期内出售以赚取差价,则购买的国债、普通公司债券和可转换公司债券均属于以公允价值计量且其变动计入当期损益的金融资产,应通过“交易性金融资产”科目核算。
【法律依据】:
《中华人民共和国公司法》 第一百五十三条 本法所称公司债券,是指公司依照法定程序发行、约定在一定期限还本付息的有价证券。
公司发行公司债券应当符合《中华人民共和国证券法》规定的发行条件。
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place where products are delivered
place where products are dispatched
place where property targeted for execution is situated
place where the agent's business office is situated
place where the aircraft first landed
place where the arrest of ship is made
place where the business office of the principal is situated
place where the detainable property is situated
place where the goods are delivered
place where the goods are taken over
place where the lender's business office is situated
place where the main part of legacy is situated
place where the means of communication was registered
place where the people's court of original trial is situated
place where the port is situated
place where the principal business office is situated
place where the principal estate of the deceased is situated
place where the result of a tort took place
place where the ship at collision first arrived
place where the subject matter of an action is situated
place where the unclaimed property is located
place where the warehouseman's business office is situated
placita communia
plagiarism
plagiarism
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更新时间:2026/5/9 1:40:28