以公允价值计量且其变动计入当期损益的金融资产、持有至到期投资、贷款和应收款项和可供出售金融资产的划分,及这四种金融资产的特征不一,会计核算也比较复杂,在会计确认和计量方面的差别是许多初次学习人员容易困惑的问题,为便于理解,笔者从以下四个方面进行了比较分析。 Financial assets at fair value through profit or loss, held-to-maturity investments, loans and receivables and the division of available-for-sale financial assets, as well as the different characteristics of these four types of financial assets, But also more complicated. The difference between accounting verification and measurement is a problem easily confused for many first time learners. In order to facilitate understanding, the author makes comparative analysis from the following four aspects.