交易性金融资产和可供出售金融资产作为企业重要的金融资产,在会计处理中有许多相似之处,但也存在诸多不同。本文从理论的角度,结合二者在会计核算、重分类和所得税处理的异同,进行进一步的总结和分析。不仅有助于在实务中区分交易性金融资产和可供出售金融资产,也为近一步研究和完善金融工具提供依据。 Transactional financial assets and available-for-sale financial assets as an important financial assets of the enterprise, there are many similarities in the accounting treatment, but there are many differences. This article from the theoretical point of view, combined with the two in accounting, reclassification and income tax treatment of the similarities and differences, for further summary and analysis. Not only helps to distinguish between tradable financial assets and available-for-sale financial assets in practice, but also provides the basis for further study and improvement of financial instruments.