上期我们谈了新《企业会计准则》外币折算方面的规定与原有的相关会计政策规范在外币兑换、外币购销和外币借款三类业务处理上的差异,本期我们继续对投资与接受外币投资业务加以探讨。新科目:交易性金融资产新准则与旧准则对外币投资业务的规范有着较大的差 In the previous issue, we discussed the differences between the new accounting standards for foreign currency translation and the original accounting policies on the handling of foreign exchange, foreign currency purchase and sale and foreign currency borrowings. During the reporting period, we continued to review the investment and acceptance of foreign currency investment Business to be explored. New subjects: the new guidelines for tradable financial assets and the old guidelines have a greater difference in the norms of foreign currency investment business