held-to-maturity investments 中文意思是什麼
held-to-maturity investments
解釋
持有至到期投資- held : hold 的過去式和過去分詞。
- to : adv 到某種狀態；〈特指〉到停止狀態；關閉。 ★也常和動詞結合，略去其後賓語，而構成成語： The door i...
- maturity : n. 成熟（度），完成；（票據等的）到期；【醫學】化膿；【地質學；地理學】壯年；壯年期。 come to maturity 成熟。 on [at] maturity 滿期，到期。
- investments : 投資學
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In february 2006, china promulgated new accounting standards on investment of considerable adjustment, the article adopted new guidelines doe to the holders of the initial investment measurement, follow - up measurements, reduct value and termination pay to the holders of that investment doe to the accounting treatment for a comprehensive summary interpretation aimed at the rapid development of capital markets to provide relevant, reliable financial assets held to maturity investments that may provide accounting information
摘要我國2006年2月頒布的新會計準則對投資邵分進行了大量調整，本文通過新準則下持有至到期投資的初始計量、后續計量、減值和終止確認對持有至到期投資的會計處理進行了全面簡要的闡釋，旨在為快速發展的資本市場提供相關、可靠的持有至到期投資這一金融資產會計信息提供可能。
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