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Answer from Gator54
15 days ago, 361
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Answer from Gator54
15 days ago, 163
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究竟什么是金融工具?如何通俗易懂的理解金融资产的分类?全网最简单的大白话解释
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大白话CPA重难点·会计从未如此简单——金融工具(二)
第一节 什么是金融工具
一、金融工具的定义
金融工具,是指形成一方的金融资产并形成其他方的金融负债或权益工具的合同。
1.金融工具是一种合同。既然是合同,那肯定就是两方或多方才能签订合同,一方肯定是不可能的,一方跟谁签合同呢?我们就假定合同是两方签订的,合同签订后,一方形成的是金融资产,另一方形成的是金融负债或权益工具。如果不是合同,那就不属于金融工具。
2.合同的一方形成金融资产,另一方或多方形成的是金融负债或权益工具,金融资产的相对方不一定形成的金融负债,还可能是权益工具。至于怎么区分金融负债和权益工具,不要纠结,我们继续往后学习。
二、金融工具的分类
金融工具主要分为金融资产、金融负债和权益工具三大类。
金融资产的定义,教材上给出了四点,可能读十遍二十遍都不明白是什么意思,也记不住。其实,我们只需要知道,金融资产一种可以获取收益的权利,投资方投出后享有的一种权利,可能是固定的收益,也可能不是固定的收益;可能是现金,也可能是其他金融资产,但总之这种利益不能是商品或服务。
比如预付账款,未来也会收到一种利益,但这种收益是商品或服务,所以不属于金融资产。
金融负债的定义,教材上也给出了四点,和金融资产的定义一样看不懂。与金融资产相对,金融负债是一种需要支付现金或其他类似于现金等价物的金融资产的义务,被投资方需要向投资方按约定履行支付的一种义务,但是金融资产的相对方可能是金融负债,也可能是权益工具。同样,这种支付义务限于支付现金或其他金融资产,不包括商品和服务,如预收账款不是金融负债。
金融工具主要就分为以上三大类,但这章的知识点中不涉及现金、现金等价物和长期股权投资这些特殊的金融资产。长期股权投资专门有一大章会详细学习。
三、金融资产的分类
业务模式就是企业根据自己的业务特点对金融资产进行管理的方式,这是企业考虑持有金融资产的依据,决定了企业持有金融资产的目的,可能是为了收回本金获取利息,也可能是为了涨价后卖出去赚差价。
合同现金流量,就是金融工具形成的合同中涉及的现金流动情况,是支付还是收取,对应的金额是多少,和企业的现金流量表中的现金流量是一个意思。
(1)以摊余成本计量的金融资产。
(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。
(3)以公允价值计量且其变动计入当期损益的金融资产。
1. 以摊余成本计量的金融资产
如果企业的业务模式是仅以收取合同现金流量为目的,那么这种金融资产叫做以摊余成本计量的金融资产。
以摊余成本计量的金融资产主要是债权投资,就是去买其他公司发行的债券,按照合同约定的期限收取利息,到期收回本金,这种业务模式仅以收取利息和收回本金为目的,正常情况下,不会出售,收回本息就完事。投资方形成债权,属于债权人,被投资方形成债务,属于债务人。债权投资的业务模式完全符合以收取合同现金流量为目的。
这三类金融资产的名字都很长,不可能把这么长的名字作为会计科目写进去资产负债表中,尤其是后两种。所以在会计核算时都分别有一个科目与这三类金融资产对应,以摊余成本计量的金融资产对应的会计核算科目就是“债权投资”。
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
如果企业的业务模式既以收取合同现金流量为目的,又以出售金融资产为目的,那么这种金融资产叫做以公允价值计量且其变动计入其他综合收益的金融资产。
以公允价值计量且其变动计入其他综合收益的金融资产对应的会计核算科目就是“其他债权投资”。
(1)为什么叫以公允价值计量,而不是以摊余成本计量?
(2)为什么后续变动要计入其他综合收益?
以公允价值计量且其变动计入其他综合收益的金融资产,由于这类金融资产以公允价值计量,后续公允价值是随时变化需要调整的,为了防止企业通过这种金融资产操纵利润,就把这类金融资产的后续变动暂时计入其他综合收益这类科目。
3. 以公允价值计量且其变动计入当期损益的金融资产
如果企业不是前两种目的,就是不是以收取合同现金流量为目的,也不是既以收取合同现金流量又以出售金融资产为目的,可能是仅以出售金融资产为目的。总之,就是前两种持有目的以外的其他目的,属于兜底性的,这种业务模式的金融资产叫做以公允价值计量且其变动计入当期损益的金融资产。
以公允价值计量且其变动计入当期损益的金融资产的会计核算科目是交易性金融资产。
4. 指定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
金融资产在会计准则上就上述三类,在第2类以公允价值计量且其变动计入其他综合收益的金融资产中,还有一类非常特殊的金融资产,叫做指定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,相对于第2类,多了“指定为”三个字。
这类资产仍属于以公允价值计量的,从业务模式可以看出,又不属于交易性金融资产,所以为了防止企业操作利润,仍然把这类金融资产的后续变动计入其他综合收益,但他属于股权类投资,这就体现了第2类金融资产的股权属性。因此,在会计核算时,这类金融资产对应的会计科目是“其他权益工具投资”,其他权益工具投资是相对于交易性金融资产这类权益工具投资而言的。
新金融工具准则:一文读懂金融资产分类
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