For faster navigation, this Iframe is preloading the Wikiwand page for
金融资产.
金融资产(英語:financial assets)是一种广义的无形资产,是指能够为持有者带来货币收入流量的资产。[1] 包括银行存款,债券,股票,衍生金融工具等。金融资产可直接在金融市场交易,通常比土地、房地产等实物资产有更强的流动性。值得注意的是,與其他有形實物資產不同,金融資產不一定具有固有的實物價值甚至實物形式;相反地,它們的價值反映了它們交易的市場的供求因素,以及所承擔的風險程度。金融資產常依兩種方式被衡量並報告:
- 攤餘成本(英語:amortized cost):歷史價格或初始確認金額因折舊、修復等因素而經調整後的結果。
- 公允價值(英語:fair value):在市場條件下,於公平交易中,頗具經驗、資訊豐富且未被強迫的交易雙方在某特定日期願意出售並結算某資產的金額。
{{bottomLinkPreText}}
{{bottomLinkText}}
This page is based on a Wikipedia article written by
contributors (read/edit).
Text is available under the
CC BY-SA 4.0 license; additional terms may apply.
Images, videos and audio are available under their respective licenses.
{{current.index+1}} of {{items.length}}
Thanks for reporting this video!
This browser is not supported by Wikiwand :(
Wikiwand requires a browser with modern capabilities in order to provide you with the best reading experience.
Please download and use one of the following browsers:
An extension you use may be preventing Wikiwand articles from loading properly.
If you're using HTTPS Everywhere or you're unable to access any article on Wikiwand, please consider switching to HTTPS (https://www.wikiwand.com).
An extension you use may be preventing Wikiwand articles from loading properly.
If you are using an Ad-Blocker, it might have mistakenly blocked our content.
You will need to temporarily disable your Ad-blocker to view this page.
✕
This article was just edited, click to reload
Please click Add in the dialog above
Please click Allow in the top-left corner,
then click Install Now in the dialog
Please click Open in the download dialog,
then click Install
Please click the "Downloads" icon in the Safari toolbar, open the first download in the list,
then click Install
{{::$root.activation.text}}
Follow Us
Don't forget to rate us
Oh no, there's been an error
Please help us solve this error by emailing us at
support@wikiwand.com
Let us know what you've done that caused this error, what browser you're using, and whether you have any special extensions/add-ons installed.
Thank you!