与可供出售金融资产相关的股利或利息收入，计入当期损益。
Dividends or interest income related to the available-for-sale financial assets shall be recorded in current profit or loss, too.
贷款及应收款项及可供出售金融资产的相关交易费用计入初始确认金额。
Related transaction costs of loans and receivables and available-for-sale financial assets are recognised into the initial recognition costs.
交易性金融资产与可供出售金融资产的会计处理有类似之处，但也有不同。
The accounting treatment of trading financial assets and financial assets available for sale are similar, but there are also difference.
在公允价值计量下，其影响最直接最明显的会计科目是交易性金融资产和可供出售金融资产。
Under the principle of fair value , the paper finds that trading of financial assets and for the sale of financial assets are influenced in the most direct and explicit way.
市场下跌是由于从公平的，这些上市公司是由在急剧下降的主要原因举行可供出售金融资产产生的价值缩减。
The market fell due to the diminution in value resulting from the fair, these listed companies is available for sale financial assets held by the sharp drop in the main reason.
因此对于公允价值信息可靠性较高的交易性金融资产和可供出售金融资产，采用公允价值计量能够提高会计信息的决策相关性。
So it could improve the decision usefulness of accounting information to measure the trading securities and available for sale securities by fair value which can be measured reliably.
可供出售外币货币性金融资产形成的汇兑差额，应当计入当期损益。
The gap arising from the foreign exchange conversion of a sellable cash financial asset in any foreign currency shall be recorded into the profits and losses of the current period.
按照会计准则，出售或可供出售的非金融资产的规定，暂时下降，是为资产减值损失准备的需要。
In accordance with the provisions of accounting standards, financial assets available for sale or sales of non-temporary decline was the need for provision for impairment loss of assets.
按照会计准则，出售或可供出售的非金融资产的规定，暂时下降，是为资产减值损失准备的需要。
In accordance with the provisions of accounting standards, financial assets available for sale or sales of non-temporary decline was the need for provision for impairment loss of assets.
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