会计英语

，

however

表结果的过渡词：

then

三、详细讲解

金融资产应当在初始确认时划分为下列四类：

The

initial

recognition

of

financial

assets

could

be

categorized

into

4

groups:

1

）以公 允价值计量且其变动计入当期损益的金融资产；

Financial

assets

measured

at

fair

value

and

changes

recorded

into

current

period profit

or loss

（或：

Financial assets

at fair value through profit or loss

）

2

）持有至到期投资；

The investments which will be held-to-maturity;

（或：

held-to-maturity investments

）

3

）贷款和应收款项；

Loans and the accounts receivable; and

4

）可供出售金融资产。

一、以公允价值计量且其变动计入当期损益的金融资产

Financial Assets Measured at Fair Value and Changes Recorded into Current Period Profit or Loss

以公允价值计量且其变动计入当期损益的金融资产，可以进一 步分为交易性金融资产和指定为以公允价值计量且其变动计入当期损

益的金融资产。

Financial assets at fair value through profit or loss could be further divided into financial assets held for trading

and financial assets that are designated as financial assets measured at fair value and the changes of which are recorded

into current period profit or loss.

金融资产满足下列条件之一的，应当划分为交易性金融资产：

It should be classified as financial asset held for trading if one of the following conditions is met:

（

1

）取得该金融资产的目的，主要是为了近期内出售。

The purpose of obtaining financial assets is to sell recently.

（

2

）属于进行集中管理的可辨认金融工具组合的一部分，且有客观证据表明企业近期采用短期获 利方式对该组合进行管理。

It is a part of identifiable financial instrument which is centrally managed and there is objective evidence stating

that the enterprise manages the combination through the way of obtaining short term gain in recent period.

（

3

）属于衍生金融工具。

It belongs to the derivative financial instruments.

会计处理

Accounting treatments

1.

初始计量

Initial measurement

应当按照公允价值进行初始计量。

Upon initial measurement

，

it should be measured at fair value.

会计处理

Accounting treatments

注意：

please note:

（

1

）对于 以公允价值计量且其变动计入当期损益的金融资产，相关交易费用应当直接计入当期损益。

For the financial assets measured at fair values and the changes of which are recorded into the profit and loss of the

current

period,

the

transaction

expenses

thereof

shall

be

directly

recorded

into the

profit

and

loss

of

the

current

period.

（

2

）支付的价款中包含的已宣告但尚未发放现金股利 或债券利息，应当单独确认为应收项目进行处理。

The debenture interests or cash dividends declared but not paid included in the payments for acquisition of financial

assets should be recorded into receivable separately.

会计分录

Journal entry:

Dr: Tradable financial assets

–

cost

Dividend receivable/Interest receivable

Investment income

Cr: Cash in bank

2.

后续计量

Subsequent measurement

以公允 价值计量且其变动计入当期损益的金融资产应当采用公允价值进行后续计量。

Financial

assets

measured

at

fair

value

and

the

changes

of

which

are

recorded into

current

period

profit

or loss

should

be measured at fair value in subsequent measurement.

资产负债表日，企业应将其公允价值变动计入当期损益。

On the balance sheet date, company should record the change of fair value into current profit and loss.

会计分录

Journal entry:

Dr:Cash in bank

Cr:Dividend receivable

Dr:Tradable financial assets-changes in fair value

Cr: The profits and losses on the changes in fair value

3.

交易性金融资产处置的处理

Disposal of financial assets held for trading

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。

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.

会计分录

Journal entry:

Dr: Cash in bank

The profits and losses on the changes in fair value

Cr: Financial assets held for trading

–

cost

–

changes in fair value

二、持有至到期投资

Held-to- maturity investments

Held-to-maturity investments refer to non-derivative financial assets, the maturity date, the recoverable amount of

which is fixed or could be determined and the company has clear intention and ability to hold to maturity.

存在下列情况之一的，表明企业没有明确意图将金融资产投资持有至到期

:

Under any of the following circumstances, it shows that the enterprise concerned is not able to hold the fixed term

financial asset investment to maturity:

（

1

）持有该金融资产的期限不确定；

The term of holding the financial assets is indefinite;

（

2

）发生市场利率变化、流动性需要变化、替代投资机会及其投资收益率变化、融资来源和条件 变化、外汇风险变化等情况时，将

出售该金融资产。但是，无法控制、预期不会重复发生 且难以合理预计的独立事项引起的金融资产出售除外；

The financial assets will be sold when any of the following situations changes: the market interest rate, the fluid

demand, the substitutive investment opportunity or the investment returns ratio, the source and condition of financing,

or

foreign

exchange

risk

and

etc,

with

the

exception

of

the

sale

of

the

financial

assets

which

is

caused

by

any

uncontrollable

and independent event which is anticipated not to repeat and is difficult to be reasonably predicted;

（

3

）该金融资产的发行方可以按照明显低于其摊余成本的金额清偿；< /p>

The issuer of the financial assets can settle it with a sum which is obviously lower than the amortized cost;

（

< br>4

）其他表明企业没有明确意图将该金融资产持有至到期的情况。

Any

other

circumstance

which

shows

that

the

enterprise

concerned

does

not

have

the

clear

intention

to

hold

the

financial

assets to maturity.

存在下列情 况之一的，表明企业没有能力将具有固定期限的金融资产投资持有至到期：

Under any of the following circumstances, it shows that the enterprise concerned is not able to hold the fixed term

financial asset investment to maturity:

（

1

）没有可利用的财务资源持续地为该金融资产投资提供资金支持，以使 该金融资产投资持有至到期；

Having no available financial resources to continuously provide funds to the financial asset investment so as to hold

the financial asset investment to maturity;

（

2

）受法律、行政法规的限制，使企业难以将该金融资产投资持有至到期；

Being

subject

to

the

restriction

of

any

law

or

administrative

regulation

so

that

it

is

hard

for

the

enterprise

concerned

to hold the financial asset investment to maturity;

（< /p>

3

）其他表明企业没有能力将具有固定期限的金融资产投资持有至 到期的情况。

Any

other

circumstance

showing

that

the

enterprise

concerned

is

not

able

to

hold

the

fixed

term

financial

asset

investment

to maturity.

会计处理

Accounting treatments

1.

初始计量

Initial measurement

企业初始确认持有至到期投资，应当按照公允价值计量，交易费用计入初始投资成本。

The

held-to-maturity

investments

are

measured

at

fair

values

at

their

initial

recognition

and

transaction

expenses

shall

be included into the initially recognized amount.

注意：

please note:

（

1

）相关交易费用应当计入初始确认金额。

Relevant transaction expenses should be initially capitalized.

（

2

）企业取得金融资产所支付的价款中包含的已到付息期但尚未放发的债券利息，应当单独确认 为应收项目进行处理。

The

interests

due

but

not

yet

paid

included

in

the

payment

for

the

acquisition

of

financial

assets

should

be

separately

recorded into interest receivable account.

会计分录

Journal entry:

Dr: Held-to-maturity investment

—

Cost

（

including relevant transaction expenses

）

Cr: Cash in bank

Held-to-maturity investment

—

Interest adjustment

会计分录

Journal entry:

Dr

：

Interest receivable

Held-to-maturity investment

—

Interest adjustment

Cr

：

Investment income

2.

后续计量

Subsequent measurement

企业应 当采用实际利率法，按摊余成本对持有至到期投资进行后续计量。

Enterprise

should

apply

effective

interest

method,

make

subsequent

measurement

on

held-to-maturity

investments

according

to amortized cost.

【例题

1

· 计算题】

2008

年

1

月

1

日，甲公司从活跃市场购买于当日发行的一项乙公 司债券，年限

5

年，划分为持有至到期投资

,

债

券的面值

1

100

万元，公允价值为

961

万元（含交易费用为

10

万元），次年

1

月

5

日按票面利率

3%

支付利息。该债券在第五年兑付本金

及最后一期利 息。合同约定债券发行方乙公司在遇到特定情况下可以将债券赎回，且不需要为赎回支付额外款项。

甲公司在购买时预计 发行方不会提前赎回。

假定

2010

年

1

月

1

日甲公 司预计本金的

50%

将于

2010

年

12

月

31

日赎回，

共计

550

万元。

乙公司

2010

年