债权投资初始计量为什么要把交易费用也计入初始确认金额呢？但是交易性金融资产却把交易费用计入 了投资收益？ 交易性金融资产初始计量为何把交易费用计入了投资收益？ 解答： 会计核算以及《企业会计准则》的规定，都要遵循一些原则。 会计核算的一般原则是进行会计核算的指导思想和衡量会计工作成败的标准。会计核算的一般原则有13 条，可分为3类一般原则、计量原则、信息质量原则。 一般原则（3个）：谨慎性原则、重要性原则、实质重于形式原则。 计量原则（4个）：权责发生制原则、配比原则、实际成本原则、划分收益性支出和资本性支出原则。 信息质量原则（6个）：真实性原则、及时性原则、相关性原则、可比性原则、一致性原则、清晰性原 则。 回到提问的问题，"债权投资"与"交易性金融资产"本身都是一项资产，二者的区分在于："债权投资"属 于长期资产，"交易性金融资产"属于流动资产。 对于企业购进资产，比如存货、固定资产等，在通常情况下发生的采购费用等都是计入资产的成本的。 但是，也有特殊情况下，是直接计入当期损益的，比如商贸企业采购商品发生的采购费用等，就允许直 接计入当期损益。 "交易性金融资产"，比如股票投资（炒股），通常情况下是快进 ...

Core Insights - Blackstone and Legal & General Group have established a long-term strategic partnership to enhance asset management capabilities in key markets and channels [1][2] - Legal & General Group's asset management scale is £1.1 trillion, with approximately 44% attributed to international business [1] - The partnership will leverage Blackstone's private debt platform and Legal & General's annuity business, with 10% of future annuity business funds allocated to this collaboration [1][2] Group 1 - The collaboration aims to integrate both companies' strengths in the debt platform, enhancing asset management capabilities [1] - Legal & General Group will introduce a mixed public and private debt solution, combining Blackstone's private debt platform advantages with its own active fixed income management [2] - This partnership is expected to accelerate Legal & General's expansion in global wealth management and distribution channels [2] Group 2 - Legal & General's CEO Antonio Simões stated that the partnership will complement the company's capabilities in insurance, investment, and asset discovery, reinforcing its leading position in the pension risk transfer market [2] - Blackstone's President Jon Gray mentioned that the collaboration will bring innovative solutions to the private debt market [2] - Blackstone currently manages a third-party insurance asset platform worth $237 billion, which will benefit from new funding sources through this partnership [1]