交易性金融资产( trading securities)是指企业打算通过积极管理和交易以获取利润的债权证券和权益证券。 企业通常会频繁买卖这类证券以期在短期价格变化中获取利润。

What are Trading Securities? Trading securities are securities purchased by a company for the purpose of realizing a short-term profit. Companies do not intend to hold such securities for a …

Trading securities are debt or equity assets that a company's management actively seeks to buy and sells to profit in the near term on securities they anticipate will gain in price. These …

2024年5月31日 · Securities are fungible and tradable financial instruments used to raise capital in public and private markets. There are primarily three types of securities: equity—which …

2025年2月4日 · Trading securities is a category of securities that includes both debt securities and equity securities, and which an entity intends to sell in the short term for a profit that it …

2025年3月14日 · Securities have monetary value; buyers and sellers determine their value when trading them. Securities include different types of asset classes. In general, investors earn …

2024年6月18日 · Securities are financial instruments you can buy and sell on the stock market in order to generate a return on your investment. They represent ownership or debt in …

2009年5月25日 · Trading is the buying and selling of securities, typically within a short timeframe. Browse Investopedia’s expert written library to learn more about how it works.

Definition: Trading securities are investments in debt or equity that management plans to actively trade for profit in the current period. In other words, trading securities are stocks or bonds that …

2015年2月23日 · 交易性金融资产（trading securities ）与可供出售的金融资产（available for sale securities）的区别是前者的未实现损益计入净利润 后者的未实现损益计入其他综合收益。 …