随着我国经济的不断发展,证券市场呈现出欣欣向荣的发展趋势。企业不再单纯依靠企业的生产经营获得经济效益,还可通过二级市场进行股权投资来实现企业的经济效益目标。本文是对交易性金融资产的所得税会计处理进行分析,希望对广大的企业同仁有一定的启发。 With the continuous development of our economy, the securities market has shown a thriving development trend. Enterprises no longer rely solely on the production and operation of enterprises to obtain economic benefits, but also through the secondary market for equity investment to achieve the goal of economic efficiency of enterprises. This article analyzes the accounting treatment of the income tax of the tradable financial assets, hoping to have some enlightenment to the majority of business colleagues.