会计英语基础

第一章金融资产

一、内容概要

金融资产在注会考试中属于非常重要的章节，经常结合会计差错、日后事项、递延所得税等在综合题中进行考查，例如，在2011年和2010年的考试中都结合会计差错题目进行了考查。根据学员反馈，2013年考试中单独出现综合题。2014年7月，新修订的《企业会计准则第37号——金融工具列报》发布。

在复习备考中应当重点复习交易性金融资产、持有至到期投资、可供出售金融资产、金融资产减值、金融资产转移等内容。

续表

续表

续表

续表

常用句型、连接词归纳总结

1.常用句型总结

The term…refers to…

…could be categorized into…

The purpose to …is for…

Except …from…

2.常用连接词总结

表包含关系的过渡词：include,

表举例说明的过渡词：such as

表转折对比的过渡词：unless，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。Financial assets available for sale.

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。