第0701讲　金融资产和金融负债的分类和重分类_create.pdf

注册会计师-会计注册会计师-会计 第 1页 第 01 讲 金融资产和金融负债的分类和重分类第 01 讲 金融资产和金融负债的分类和重分类 目 录目 录 01 考情分析 02 词汇归纳总结 03 重点、难点讲解 04 同步系统训练 考情分析考情分析 金融工具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。在复习备考中应当重点复习金融资产的重分类、金融工具的后续计量、金融资产减值、金融资产转移等内容。词汇归纳总结词汇归纳总结 资产 Asset 负债 Liability 所有者权益 Equity 金融资产 Financial asset 金融负债 Financial liability 交易性金融资产 Financial assets held for trading/Tradable financial assets 指定；指派 Designate 出售 Sales 衍生金融工具 Derivative financial tools/instruments 公允价值 Fair value 当期损益 Profit or loss of current period 交易费用 Transaction epense 后续计量 Subsequent measurement 资产负债表日 Balance sheet date 到期日 Maturity date 固定或可确定的 Fixed or could be determined 有明确意图和能力 Clear intention and ability 非衍生金融资产 Non-derivative financial asset 公允价值变动 Fair value variation,change of fair value 市场利率 Market interest rate 流动性需求 Fluid demand 替代性投资机会 Substitutive investment opportunity 投资回报率 Investment return ratio;Return on investment（ROI）旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721注册会计师-会计注册会计师-会计 第 2页 资产组 Asset group 生产线 Production line 业务种类 Business type 决策 Decision making 随意，任意 At will 总部资产 Headquarters assets 分配；分摊 Apportion 冲抵 Charge against 与成比例；与相称 In proportion to 被作为；当做来看 Be treated as 发行人，证券发行者 Issuer 摊余成本 Amortized cost 实际利率法 Effective interest rate method 活跃市场 Active market 外币 Foreign currency 现金股利 Cash dividend 接受投资者 Investee 发放股利 Distribution of dividend 重分类 Reclassify （名词）剩余（形容词）剩余的 Remainder 检查 Inspection 计提、提取 Make provision 减值准备 Impairment provision 预计未来现金流量现值 Present value of expected future cash flow 资产减值损失 Impairment loss of assets 恢复 Recover 信用评级 Credit rating 债务人 Debtor 转回 Reversal 损失 Loss 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721注册会计师-会计注册会计师-会计 第 3页 利得 Gain 权益工具 Equity instrument 金融资产转移 Transferring financial assets 终止确认 Derecognition 重点、难点讲解重点、难点讲解 考点一：金融资产和金融负债的分类和重分类考点一：金融资产和金融负债的分类和重分类 （一）金融资产的分类 The classification of financial assets 金融资产一般划分为以下三类：Financial assets could be generally categorized into 3 groups:1.以摊余成本计量的金融资产；Financial assets measured at amortized cost 金融资产同时符合下列条件的，应当分类为以摊余成本计量的资产：If the following conditions are satisfied at the same time,financial assets should be classified as financial assets measured at amortized cost:（1）企业管理该金融资产的业务模式是以收取合同现金流量为目标；The business mode of managing this financial asset by the enterprise is collecting cash flow from the contract as the target.（2）该金融资产的合同条款规定，在特定日期产生的现金流量，仅为对本金和以未偿付本金金额为基础的利息的支付。The contract terms of the financial asset stipulate that the cash flow generated on a specific date is only for the payment of principal and interest on the basis of outstanding principal amount.2.以公允价值计量且其变动计入其他综合收益的金融资产；Financial assets measured at fair value and changes recorded into other comprehensive income（或：Financial assets at fair value through other comprehensive income）金融资产同时符合下列条件的，应当分类为以公允价值计量且其变动计入其他综合收益的金融资产:If the following conditions are satisfied at the same time,financial assets should be classified as financial assets at fair value through other comprehensive income：（1）企业管理该金融资产的业务模式既以收取合同现金流量为目标又以出售该金融资产为目标；The business mode of managing this financial asset by the enterprise is not only collecting cash flow from the contract as the target but also selling the financial asset as the target.（2）该金融资产的合同条款规定，在特定日期产生的现金流量，仅为对本金和以未偿付本金金额为基础的利息的支付。The contract terms of the financial asset stipulate that the cash flow generated on a specific date is only for the payment of principal and interest on the basis of outstanding principal amount.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 measured at fair value and changes recorded into current period profit or loss（或：Financial assets at fair value through profit or loss）企业应当设置“交易性金融资产”科目核算以公允价值计量且其变动计入当期损益的金融资产。旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721注册会计师-会计注册会计师-会计 第 4页 Enterprise should set“Trading Financial Asset”account to account for financial assets at fair value through profit or loss.（二）金融负债的分类 The classification of financial liabilities 除下列各项外，企业应当将金融负债分类为以摊余成本计量的金融负债 Except for the following,enterprises shall classify financial liabilities as financial liabilities measured at amortized cost.1.以公允价值计量且其变动计入当期损益的金融负债，包括交易性金融负债（含属于金融负债的衍生工具）和指定为以公允价值计量且其变动计入当期损益的金融负债。Financial liabilities at fair value and changes recorded into current period profit or loss（或：Financial liabilities at fair value through profit or loss）,including trading financial liabilities（including derivative instrument belong to financial liabilities）and financial liabilities designated as financial liabilities at fair value through profit or loss.2.金融资产转移不符合终止确认条件或继续涉入被转移金融资产所形成的金融负债。Financial liabilities formed because the transfer of financial assets does not conform to the conditions of derecognition or continually to be involved in the transfer of financial assets.3.部分财务担保合同，以及不属于以公允价值计量且其变动计入当期损益的金融负债的以低于市场利率贷款的贷款承诺。企业作为此类金融负债发行方的，应当在初始确认后按照损失准备金额以及初始确认金额扣除依据企业会计准则第 14 号收入相关规定所确定的累计摊销额后的余额孰高进行计量。Some financial guarantee contracts,and loan commitments below the market interest rate which not belong to financial liabilities at fair value through profit or loss.As the issuer of such financial liabilities,after the initial confirmation,the enterprise shall measure at the higher of the amount of the loss provision and the balance of the initial recognized amount minus the accumulated amortization amount according to the relevant provisions of the Accounting Standards for Business Enterprise No.14-Revenue.（三）公允价值选择权 Fair Value Option 在初始确认时，为了提供更相关的会计信息，企业可以将一项金融资产、一项金融负债或者一组金融工具（金融资产、金融负债或者金融资产及负债）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或金融负债，但该指定应当满足下列条件之一：In initial recognition,in order to provide more relevant accounting information,enterprise could designate a financial asset,a financial liability or a group of financial instrument（financial asset,financial liability or financial asset and liability）as the financial assets or financial liabilities at fair value through profit or loss.However,this designation should meet one of the following conditions:1.金融资产或金融负债能够消除或显著减少会计错配。Financial assets or financial liabilities can eliminate or significantly reduce accounting mismatch.2.根据正式书面文件载明的企业风险管理或投资策略，以公允价值为基础对金融负债组合或金融资产和金融负债组合进行管理和业绩评价，并在企业内部以此为基础向关键管理人员报告。According to enterprise risk management or investment strategy stated in official written documents,the management and performance evaluation of financial liabilities portfolio or financial assets and financial liabilities portfolio is based on fair value,and report to key 旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721注册会计师-会计注册会计师-会计 第 5页 managers on this basis inside the enterprise.（四）金融工具的重分类 Reclassification of financial instruments 企业改变其管理金融资产的业务模式时，应当按照规定对所有受影响的相关金融资产进行重分类。企业对所有金融负债不得进行重分类。When enterprise changes its business mode of managing this financial asset,all relevant financial assets affected should be reclassified according to the regulations.企业对金融资产进行重分类，应当自重分类起采用未来适用法进行相关会计处理，不得对以前已经确认的利得、损失（包括减值损失或利得）或利息进行追溯调整。When reclassifies financial assets,enterprise should adopt prospective method for accounting treatment since the reclassification and it is not allowed to retrospectively adjust the gains,losses（including impairment losses or gains）or interest which has been recognized.重分类日，是指导致企业对金融资产进行重分类的业务模式发生变更后的首个报告期间的第一天。Reclassification date refers to the first day of the first reporting period after the business mode of the enterprise reclassifying its financial assets has been changed.1.以摊余成本计量的金融资产的重分类 Reclassification of financial assets measured at amortized cost （1）企业将一项以摊余成本计量的金融资产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的，应当按照该资产在重分类日的公允价值进行计量。原账面价值与公允价值之间的差额计入当期损益。When enterprise reclassifies financial assets measured at amortized cost to financial assets at fair value through profit or loss,it should be measured at its fair value at the reclassification date.The difference between original book value and fair value should be included in current profit or loss.（2）企业将一项以摊余成本计量的金融资产重分类为以公允价值计量且其变动计入其他综合收益的金融资产的，应当按照该资产在重分类日的公允价值进行计量。原账面价值与公允价值之间的差额计入其他综合收益。When enterprise reclassifies financial assets measured at amortized cost to financial assets at fair value through other comprehensive income,it should be measured at its fair value at the reclassification date.The difference between original book value and fair value should be included in other comprehensive income.2.以公允价值计量且其变动计入其他综合收益的金融资产的重分类 Reclassification of financial assets at fair value through other comprehensive income （1）企业将一项以公允价值计量且其变动计入其他综合收益的金融资产重分类为以摊余成本计量的金融资产的，应当将之前计入其他综合收益的累计利得或损失转出，调整该金融资产在重分类日的公允价值，并以调整后的金额作为新的账面价值，即视同该金融资产一直以摊余成本计量。When enterprise reclassifies financial assets at fair value through other comprehensive income to financial assets measured at amortized cost,the accumulated gains or losses included in other comprehensive income should be transferred out and the fair value of the financial assets should be adjusted.The amount after adjustment should be new book value.That is,the financial asset is treated as it has always been measured at amortized cost.（2）企业将一项以公允价值计量且其变动计入其他综合收益的金融资产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的，应当继续以公允价值计量该金融资产。同时，企业应当将之前计入其他综合收益的累计利得或损失从其他综合收益转入当期损益。旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721注册会计师-会计注册会计师-会计 第 6页 When enterprise reclassifies financial assets at fair value through other comprehensive income to financial assets at fair value through profit or loss,the financial assets should be measured at fair value continuously.At the same time,the accumulated gains or losses included in other comprehensive income should be transferred from other comprehensive income to current profit or loss.3.以公允价值计量且其变动计入当期损益的金融资产的重分类 Reclassification of financial assets at fair value through profit or loss （1）企业将一项以公允价值计量且其变动计入当期损益的金融资产重分类为以摊余成本计量的金融资产的，应当以其在重分类日的公允价值作为新的账面余额。When enterprise reclassifies financial assets at fair value through profit or loss to financial assets measured at amortized cost,the fair value of the financial assets at the reclassification date should be the new book balance.（2）企业将一项以公允价值计量且其变动计入当期损益的金融资产重分类为以公允价值计量且其变动计入其他综合收益的金融资产的，应当继续以公允价值计量该金融资产。When enterprise reclassifies financial assets at fair value through profit or loss to financial assets at fair value through other comprehensive income,the financial assets should be measured at fair value continuously.旭晟出品 必属精品关注公众号：旭晟科技 下载各类免费资料考前精准押题微信：2753127721