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jing ying xing zheng quan ye wu he suan wen ti tan tao
Author(s): 
Pages: 36-38
Year: Issue:  8
Journal: Financial Accounting

Abstract: <正>目前,相对于代理证券业务,自营性证券业务分为投资性证券业务及经营性证券业务。投资性证券业务分为短期投资和长期投资,按照财政部《企业会计准则——投资准则》进行核算。经营证券是指银行购入的、以赚取市场价差为主要目的、准备随时变现的有价证券。鉴于目前我国银行业的分业经营及《中华人民共和国商业银行法》商业银行不允
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