会计英语基础

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。

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

持有至到期投资，是指到期日固定、回收金额固定或可确定，且企业有明确意图和能力持有至到期的非衍生金融资产。

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；

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

（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;

（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12月31日实际赎回550万元的本金。[（P/A，5%，5）=4.3295，（P/F，5%，5）=0.7835；（P/A，7%，5）=4.1002，（P/F，7%，5）=0.7130] 要求：

（1）计算甲公司初始确认该项债券投资时的实际利率（取整数即可）。

（2）计算2010年初应调整的摊余成本的金额，并编制相关会计分录。

（3）计算2010年末摊销利息调整的金额，并编制确认利息以及收回一半本金的会计分录。

【答案】

（1）根据题目条件可知：1100×3%×（P/A，r，5）+1100×（P/F，r，5）＝961（万元）当r＝5%时，33×4.3295+1100×0.7835＝1004.7235 >961（万元）

当r＝7%时，33×4.1002+1100×0.7130＝919.61<961（万元）

因此，

现值 1004.7235 ，961， 919.61

利率 5% ， r ， 7%

（1004.7235－961）/（1004.7235－919.61）＝（5%-r）/（5%-7%）

解之得，r≈6%。

（1）The given information indicated:

11,000,000 × 3%×（P/A，r，5）+ 11,000,000 ×（P/F，r，5）= 9,610,000

When r=5%，

Then: 330,000×4.3295+11,000,000×0.783 = 10,047,235 >9,610,000

When r=7%，

330,000 × 4.1002 + 11,000,000 × 0.7130 = 9,196,100 < 9,610,000

So, the Present Value 10,047,235, 9,610,000, 9,196,100

The interest rate 5% ， r ， 7%

（10,047,235－9,610,000）/（10,047,235 - 9,196,100 = 5%-r）/（5%-7%）

The result will be r ≈ 6%

（2）

2008年末利息调整的摊销额＝961×6%－1100×3%＝24.66（万元）

2009年末利息调整的摊销额=（961+24.66）×6%－1100×3%=26.14（万元）

2010年初实际摊余成本＝961+24.66+26.14＝1011.8（万元）

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，所以重新确定的摊余成本=（33+550）/（1+6%）+16.5/（1+6%）2+（16.5+550）/（1+6%）3＝1040.32（万元）

2010年初应调增摊余成本＝1040.32－1011.8＝28.52（万元）

借：持有至到期投资——利息调整28.52

贷：投资收益 28.52

（2）Amount of amortization of the interest adjustment at the end of 2008

= 9,610,000×6% － 11,000,000×3% = 246,600 Yuan

Amount of amortization of the interest adjustment at the end of 2009

=（9,610,000 + 246,600）× 6%－11,000,000 × 3% = 261,400 Yuan

Actual amortized cost at the beginning of 2010

= 9,610,000 + 246,600 + 261,400 = 10,118,000 Yuan

On Jan 1st 2010, it was expected the 50% of repayment would be made at Dec 31st 2010.

Then the re-determined amortized cost

= （330,000+5,500,000）/（1+6%）+ 165,000/（1+6%）2 +（165,000+5,500,000）/（1+6%）3 = 1 0,403,200 Yuan

The amortized cost to be increased at the beginning of 2010 = 10,403,200 － 10,118,000 = 285,200 Yuan

Dr: Held-to-maturity investment---Interest Adjustment 285,200

Cr: Investment income 285,200

（3）2010年末，应收利息＝1100×3%＝33（万元）

实际利息收入＝1040.32×6%＝62.42（万元）

利息调整＝62.42－33＝29.42（万元）

借：应收利息 33

持有至到期投资——利息调整 29.42

贷：投资收益 62.42

借：银行存款 550

贷：持有至到期投资——成本550

（3）At the end of 2010, the interest receivable=11,000,000×3%=330,000 Yuan

Actual interest income = 10,403,200 × 6% = 624,200 Yuan

The amortisation amount of interest adjustment =624,200－330,000=294,200 Yuan

Dr: Interest receivable 330,000

Held-to-maturity investment --- interest adjustment 294,200

Cr: Investment income 624,200 Dr: Cash in bank 5,500,000

Cr: Held-to-maturity investment ---Cost 5,500,000

三、可供出售金融资产

Financial Assets Available for Sale

可供出售金融资产，是指初始确认时即被指定为可供出售的非衍生金融资产，以及除下列各类资产以外的金融资产：（1）贷款和应收款项；（2）持有至到期投资；（3）以公允价值计量且其变动计入当期损益的金融资产。

Financial assets available for sale refer to non-derivative financial assets which are designated as financial assets available for sale at initial recognition as well as the financial assets other than those as described below:

（1） Loans and accounts receivables;（2） Held-to-maturity investments;（3） Financial assets measured at fair values and the change of which is recorded into the profits and losses of the current period.

会计处理 Accounting treatments

1.初始计量 Initial Measurement

企业初始确认可供出售金融资产，应当按照公允价值计量，交易费用计入初始投资成本。

The financial assets available for sale are measured at their fair values at their initial recognition and transaction expenses shall be included into the initially recognized amount.

企业取得金融资产所支付的价款中包含的已宣告但尚未发放的债券利息或现金股利，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 receivables separately.

2.后续计量 Subsequent Measurement

可供出售金融资产应按公允价值进行后续计量。资产负债表日，可供出售金融资产的公允价值变动应计入所有者权益。

Financial assets available for sale should be subsequently measured at fair value. On balance

sheet date, changes of fair value of financial assets available for sale should be included in owners’ equity.

可供出售外币货币性金融资产形成的汇兑差额,应当计入当期损益。

Exchange differences on available for sale monetary financial assets should be recognized into profit or loss of current period.

可供出售金融资产属于债务工具的，应当按实际利率法计算利息收益，计入当期损益。

For financial assets available for sale that are debt instruments, their interest income shall be calculated using the effective interest method and included in current profit or loss.

可供出售权益工具投资的现金股利，应当在被投资单位宣告发放股利时计入当期损益。

Cash dividend obtained from investment by way of equity instrument should be charged into profit or loss of current period when investee company declares to pay dividends.

可供出售金融资产处置时，公允价值与账面价值的差额计入投资收益，同时将持有期间确认的其他综合收益余额转入投资收益。

When disposing of the financial assets available for sale, the balance between the fair value and book value should be included in investment income, and the balance of the other comprehensive income recognized during the holding period should be transferred into investment income.

四、金融资产的重分类

Reclassification of Financial Assets

1.交易性金融资产的重分类

Reclassification of financial assets held for trading

某项金融资产划分为以公允价值计量且其变动计入当期损益的金融资产后，不能再重分类为其他类别的金融资产；其他类别的金融资产也不能重分类为以公允价值计量且其变动计入当期损益的金融资产。

After a financial asset is classified as financial assets which are measured at fair value and the changes of which are recorded into profit and loss of current period, it cannot be reclassified as other type financial assets; other type financial assets cannot be classified as financial assets which are measured at fair value and the changes of which are recorded into profit and loss of current period.

2.持有至到期投资的重分类

Reclassification of held-to-maturity investments

企业因持有意图或能力发生改变，使某项投资不再适合划分为持有至到期投资的，应当将其重分类为可供出售金融资产，并以公允价值进行后续计量。

Where the intention of holding or the ability to hold by an enterprise changes so that an investment is no longer suitable to be classified as a held-to-maturity investment, the investment shall be reclassified as a financial asset available for sale, and subsequent measurement shall be made at its fair value.

重分类日，该投资的账面价值与公允价值之间的差额计入所有者权益，在该可供出售金融资产发生减值或终止确认时转出，计入当期损益。

The balance between the carrying amount of the investment on the reclassification date and the fair value shall be charged into the owner’s equity, and when the financial asset available for sale is impaired or transferred out when it is terminated from recognizing, it shall be recorded into the profits and losses of the current period.

持有至到期投资部分出售或重分类的金额较大，且不属于例外情况，使该投资的剩余部分不再适合划分为持有至到期投资的，企业应当将该投资的剩余部分重分类为可供出售金融资产，并以公允价值进行后续计量。

Where the amount of part of the held-to-maturity investment sold or the reclassified amount is considerably large, and if it does not fall within any of the exceptions, so that the remainder of the investment is no longer suitable to be classified as held-to-maturity investment, the enterprise shall reclassify the remainder of the investment as financial asset available for sale, and shall make subsequent measurement on it according to its fair value.

重分类日，该投资剩余部分的账面价值与其公允价值之间的差额计入所有者权益，在该可供出售金融资产发生减值或终止确认时转出，计入当期损益。

The difference between the carrying amount of the remnant part of the investment on the reclassification date and the fair value shall be recorded into the owner’s equity. And when the financial asset available for sale is impaired or transferred out when it is derecognized, it shall be recorded into the profits and losses of the current period.

五、金融资产减值

Impairment of Financial Assets

企业应当在资产负债表日对以公允价值计量且其变动计入当期损益的金融资产以外的金融资产的账面价值进行检查，有客观证据表明该金融资产发生减值的，应当确认减值损失，计提减值准备。

An enterprise shall carry out an inspection, on the balance sheet date, on the book value of the financial assets other than those measured at fair value and of which the variation is recorded into current profit or loss. Where there is any objective evidence proving that such financial assets have been impaired, the impairment losses should be recognized and a provision for impairment shall be made.

（1）持有至到期投资

held-to-maturity investment

持有至到期投资发生减值时应当将该金融资产的账面价值减记至预计未来现金流量的现值，减记的金额确认为资产减值损失，计入当期损益。

When an impairment loss on a held-to-maturity investment is incurred, the carrying amount of such financial asset should be written down to the present value of estimated future cash flows, and the difference between the book value and the present value of estimated future cash flows should be recognized as the asset impairment loss which should be recognized in current profit or loss.

发生减值时:

借：资产减值损失

贷：持有至到期投资减值准备

When an impairment loss is incurred

Dr: Asset impairment loss

Cr: Provision for held-to-maturity investment impairment

减值恢复时该转回后的账面价值不应当超过假定不计提减值准备情况下该金融资产在转回日的摊余成本

When the impairment loss is recovered, the book value of the financial asset after the reversal should not exceed what the amortized cost would have been had the provision for impairment not been made at the date the impairment is reversed

减值恢复时：

借：持有至到期投资减值准备

贷：资产减值损失

When an impairment loss is recovered：

Dr: Provision for held-to-maturity investment impairment

Cr: Asset impairment loss

（2）可供出售金融资产

Financial asset available for sale

可供出售金融资产发生减值时，即使该金融资产没有终止确认，原直接计入所有者权益的因公允价值下降形成的累计损失，应当予以转出，计入当期损益。

Where a financial asset available for sale is impaired, even if the financial asset has not been derecognized, the accumulative losses arising from the decrease of the fair value which is directly included in the owner’s equity shall be transferred out and recorded into the profits and losses of the current period.

该转出的累计损失，为可供出售金融资产的初始取得成本扣除已收回本金和已摊销金额、当前公允价值和原已计入损益的减值损失后的余额。

The accumulative losses that are transferred out shall be the balance obtained from the initially obtained costs of the financial asset sold after deducting the principals as taken back, the amortized amount, the current fair value and the impairment losses as is recorded into the profits and losses of the current period.

发生减值时:

借：资产减值损失

贷：可供出售金融资产

其他综合收益（或借方）

When an impairment loss is incurred

Dr: Asset impairment loss

Cr: Financial assets available for sale

Or: Other comprehensive income （or debit）

对于已确认减值损失的可供出售债务工具，在随后的会计期间公允价值已上升且客观上与确认原减值损失后发生的事项有关的，原确认的减值损失应当予以转回，计入当期损益。

As for the financial debt instruments available for sale whose impairment losses have been recognized, if, within the accounting period thereafter, the fair value has risen and is objectively related to the subsequent events that occur after the originally impairment losses are recognized, the originally recognized impairment losses shall be reversed and be recorded into the profit and loss of the current period.

可供出售权益工具投资发生的减值损失，不得通过损益转回。

The impairment losses incurred to an equity instrument investment available for sale shall not be reversed through profit and loss.

减值恢复时:

借：可供出售金融资产

贷：其他综合收益（可供出售权益工具通过权益转回）

或:资产减值损失（可供出售债务工具通过损益转回）

When an impairment loss is recovered：

Dr: Financial assets available for use

Cr: Other comprehensive income（recover through equity if it is equity instrument available for sale）

Or: Asset impairment loss（recover through profit or loss if it is debt instrument available for sale）