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.
取得交易性金融资产时，按交易性金融资产的公允价值作为初始确认金额。
At obtaining trading financial asset, the fair value of such trading financial asset will be treated as initial confirmation amount.
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.
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.
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