第一篇会计第一章交易性金融资产1

Part 1    Accounting 
第一篇  会计
Chapter 1 Financial Assets
第一章金融资产
Analysis of Past Papers 
考情分析
Highlights
重点、难点讲解
Accounting for financial assets held for trading 
一、交易性金融资产的核算
1.Cash divedends that have been declared but not yet been paid or bond interst that has matured but not yet been paid included in the price paid by the enterprise for acquiring the investments should be separately recognized as receivables (dividens receivable or interest receivable).
企业取得投资所支付的价款中包含已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息应当单独确认为应收项目（应收股利或应收利息）。
Notes
financial assets   金融资产
receivables        应收项目
dividens receivable应收股利
interest receivable     应收利息