第一篇会计第一章交易性金融资产汇总

Part 1    Accounting

第一篇 会计

Chapter 1 Financial Assets

第一章 金融资产

Analysis of Past Papers

考情分析

Highlights

重点、难点讲解

Accounting for financial assets held for trading

一、交易性金融资产的核算

1.Cash divedends that have been declared but not yet been paid or bond interst that has matured but not yet been paid included in the price paid by the enterprise for acquiring the investments should be separately recognized as receivables (dividens receivable or interest receivable).

企业取得投资所支付的价款中包含已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息应当单独确认为应收项目（应收股利或应收利息）。

2.Related taxes and duties paid by the enterprise for acquring the investments should be recognized in current profit or loss.

企业取得投资时所支付的相关税费应计入当期损益。

3.Interests or cash dividends obtained during the holding period should be recognized as investment income.

持有期间取得的利息或现金股利，确认为投资收益。

4.The tradeable financial assets shall be subsequently measured at fair value on the balance sheet date,and the corresponding chang in the fair value should be recognized in current profit or loss.

资产负债表日按公允价值进行后续计量，公允价值变动计入当期损益。

5.When disposing such financial assets,the difference between fair value and carrying amount should be recognized as investment income,and the gain or loss arising from changes in the fair value accumulatively recognized during the holding period shall be transferred into investment income.

处置该类金融资产时，其公允价值与账面价值之间的差额应确认为投资收益，同时将持有期间累计确认的公允价值变动损益转入投资收益。

Notes

financial assets   金融资产

receivables        应收项目

dividens receivable应收股利

interest receivable    应收利息

related taxes and duties 相关税费

current profit or loss当期损益

Interests 利息              cash dividends    现金股利

be recognized as 确认为，认为是

investment income   投资收益

 fair value 公允价值        carrying  amount 账面价值