1) Trading financial asset
交易性金融资产
1.
Trading financial assets in the "Enterprises accounting standards No.
《企业会计准则第22号——金融工具确认和计量》用交易性金融资产替代了旧会计准则中的短期投资,相应的会计核算也发生了重大变化。
2) Tradable Financial Assets
交易性金融资产
1.
Probe into the Confirmation and Computation of Tradable Financial Assets;
探讨交易性金融资产的确认与计量
2.
To merge the two accounting subjects "Salable Financial Assets" and "Tradable Financial Assets",is to avoid the designing disadvantage of enterprise accounting regulations,so that investors will make correct decisions on investment and accountants will make right accounting,for those who need accounting information to read and understand it easily.
将“可供出售金融资产”和“交易性金融资产”会计科目合并,有利于避免企业会计准则设计上的漏洞,有利于投资人的投资决策和会计人员的账务处理,有利于会计信息使用者对会计信息的阅读和理解。
3) financial asset
金融性资产
4) deposit for margin trading
融资融券交易保证金
5) financial transaction
金融交易
1.
On External Formation Mechanism of Credit Risk Guarantees in Financial Transaction;
金融交易中信用担保风险形成的外部机制研究——基于金融信息不对称视角的首次探讨
2.
In the economic transitional period, the problem in financial transaction between banks and enterprises is a distorting credit relationship.
我国经济转轨时期银企信用关系的扭曲,是银企金融交易中存在的最大问题。
3.
In the economic transitional period, the problem in the financial transaction between bank and enterprise is the distorting of credit relationship.
中国经济转轨时期银企信用关系的扭曲 ,是银企金融交易中存在的最大问题。
6) Off-balance Sheet
表外交易工具(衍生性金融产品)
补充资料：金融帐记录居民与非居民之间的金融资产及负债交易
它显示某经济体系如何融资以进行其对外交易。金融帐内的交易可归类为直接投资、有价证券投资、金融衍生工具、其他投资及储备资产。
说明：补充资料仅用于学习参考，请勿用于其它任何用途。
参考词条