中国企业会计准则 金融资产 英文

中国企业会计准则金融资产英文Chinese Enterprise Accounting Standards for Financial Assets
The Chinese Enterprise Accounting Standards for
Financial Assets (hereinafter referred to as the "Standards") are formulated in accordance with the Accounting Law of the People's Republic of China and other relevant laws and regulations, and in accordance with the actual conditions of China's economic development and the characteristics of the enterprise accounting system.
The Standards mainly include the recognition, measurement, and derecognition of financial assets, as well as the disclosure requirements for financial assets in the financial statements of enterprises.
Recognition of Financial Assets
Financial assets are recognized when, and only when, the enterprise becomes a party to the contractual provisions of the financial instrument. This means that the enterprise has the rights to receive cash or other financial assets
from another party, or has the obligation to transfer cash
or other financial assets to another party.
Measurement of Financial Assets
After initial recognition, financial assets are measured at fair value. For financial assets measured at fair value through profit or loss, changes in fair value are
recognized in profit or loss. For financial assets measured at amortized cost, they are subsequently measured at amortized cost using the effective interest method.
Derecognition of Financial Assets
A financial asset is derecognized when the contractual rights to the cash flows from the financial asset expire,
or when the financial asset is transferred and the transfer qualifies for derecognition.
Disclosure Requirements
Enterprises are required to disclose the accounting policies adopted for the recognition and measurement of financial assets, as well as the significant accounting judgments and estimates made. They also need to disclose
the carrying amounts of different types of financial assets,
any impairment losses recognized, and the fair value of financial assets measured at fair value through profit or loss.
中国企业会计准则金融资产
《中国企业会计准则》金融资产（以下简称“准则”）是根据中
华人民共和国《会计法》等相关法律法规制定的，结合中国经济发
展的实际情况和企业会计制度的特点而制定的。

准则主要包括金融资产的确认、计量、和减记，以及企业财务报
表中金融资产的披露要求。

金融资产的确认
只有当企业成为金融工具的合同约定的一方时，才确认金融资产。

这意味着企业有权从另一方收取现金或其他金融资产，或者有义务
向另一方转移现金或其他金融资产。

金融资产的计量
初始确认后，金融资产以公允价值计量。

对于以公允价值计量且
其变动计入当期损益的金融资产，其公允价值变动计入当期损益。

对于以摊余成本计量的金融资产，其后续计量以有效利率法按摊余
成本计量。

金融资产的减记
当金融资产的现金流量合同权利到期或者金融资产转移且转移符合减记条件时，金融资产应减记。

披露要求
企业应当披露金融资产确认和计量的会计政策，以及作出的重大会计判断和估计。

他们还需要披露不同类型金融资产的账面价值、确认的减值损失，以及以公允价值计量且其变动计入当期损益的金融资产的公允价值。