专题一 金融工具确认和计量 |
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目录 一、考情分析 二、词汇归纳总结；常用句型、连接词总结 三、详细讲解 考点一：交易性金融资产 考点二：持有至到期投资 考点三：可供出售金融资产 一、考情分析 金融工具在注会考试中属于非常重要的章节，其中金融资产经常结合会计差错、日后事项等在综合题中进行考查，对于近三年考试来讲，在2011年和2010年的考试中都结合会计差错题目进行了考查，对于这部分内容在会计专业阶段英语备考中应重点关注。根据本章综合题考试内容，主要考题答案涉及会计分录表述，金融资产分类原因以及会计处理表述，主讲老师将着重带领同学们在Word上输出以上三部分内容。 二、常用词汇归纳总结 Glossary
1.常用句型总结 The term… refers to… …could be categorized into…（过去式） 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 金融工具，是指形成一个企业的金融资产，并形成其他单位的金融负债或权益工具的合同。金融工具包括金融资产、金融负债和权益工具。 The term "financial instruments" refers to the contracts under which the financial assets of an enterprise are formed and the financial liability or equity instruments of any other entity are formed. 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，包括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； The financial assets which are measured at their fair values and the variation of which is recorded into the Profit and Loss Account of current period （或：Financial assets at fair value through profit or loss） , including transactional financial assets and the financial assets which are measured at their fair values and of which the variations are recorded into the current P & L; 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 receivables; and 4）可供出售金融资产。Financial assets available for sale. 考点一：交易性金融资产 1.划分为交易性金融资产的条件 Conditions to be listed as Transactional Financial Assets 取得该金融资产的目的，主要是为了近期内出售, 并且该金融资产可以公允价值计量。例如，企业以赚取差价为目的从二级市场购入的股票、债券和基金等。衍生金融工具属于交易性金融资产。 The purpose to obtain the financial assets is for sale in the short term, and the financial assets could be measured at their fair values. Such as the shares, debentures or funds purchased from the secondary market with the purpose of profit-making. Derivative financial instruments are classified as financial assets. 2.初始计量 Initial measurement 应当按照公允价值进行初始计量。The transactional financial assets upon initial measurement should be measured at fair value. 注意：please note: （1）相关交易费用应当直接计入当期损益。Relevant trading fees should be recorded into the current Profit and Loss. （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 aquisition of financial assets should be recorded into receivable separately. 会计分录 Journal entry: Dr：Transactional financial assets –cost Dividend receivable/Interest receivable Investment income Cr：Cash in bank 3.后续计量 Subsequent Measurement ☆按照公允价值计量进行后续计量，且其变动计入当期损益。The transactional financial assets upon subsequent measurement should be measured at fair value with the variations of which recorded into the current profit and loss. （或：The transactional financial assets should be subsequently measured at fair value, and changes in fair value should be included in profit or loss.） ☆注意：交易性金融资产后续计量不需要计提减值准备。 Please note: The provision for impairment of transactional financial assets upon subsequent measurement should not be recorded. 会计分录 Journal entry: Dr：Cash in bank Cr：Dividend receivable Dr：Transactional financial assets-changes in fair value Cr：The profits and losses on the changes in fair value 4.交易性金融资产处置的处理 Disposal of transactional financial assets 处置该金融资产时，其公允价值与初始入账金额之间的差额应确认为投资收益，同时调整公允价值变动损益。Upon disposal of transactional financial assets, the differences between the fair value and the initial measurement value should be recognized as investment income and the profits and losses on the changes in fair value account should be adjusted into investment income. 会计分录 Journal entry: Dr：Cash in bank The profits and losses on the changes in fair value Cr：Transactional financial assets–cost -changes in fair value Investment income 考点二：持有至到期投资 The investments which will be held to maturity/ Held-to- maturity investments 1.划分的条件 Classification requirements 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。The term "held-to-maturity investment" refers to a non-derivative financial asset with a fixed date of maturity, a fixed or determinable amount of repo price and which the enterprise holds for a definite purpose or the enterprise is capable to hold until its maturity. 2.持有至到期投资的特征 The characteristic of "held-to-maturity investment" （1）到期日固定、回收金额固定或可确定fixed date of maturity, a fixed or determinable amount of repo price “到期日固定、回收金额固定或可确定”是指相关合同明确了投资者在确定的期间内获得或应收取现金流量（例如，债券投资利息和本金等）的金额和时间。 ‘Fixed date of maturity, a fixed or determinable amount of repo price’ refers to in a relevant contract the amount and date of an investor’s cash flow received or receivable （ such as the debenture interests and the principals）being determined. （2）有明确意图持有至到期definite purpose to held to maturity “有明确意图持有至到期”是指投资者在取得投资时意图就是明确的，除非遇到一些企业所不能控制、预期不会重复发生且难以合理预计的独立事件，否则将持有至到期。‘Definite purpose/intention to hold to maturity ’refers to the circumstance that the investor definitely intend to hold the investment to maturity unless the nonrecurring and unforeseeable individual event occurred. （3）“有能力持有至到期”是指企业有足够的财务资源，并不受外部因素影响将投资持有至到期“Being capable to held-to-maturity” refers to the business has sufficient financial resources and could held the investment to maturity without being effected by any external factors. 注意：please note: 企业不能将下列非衍生金融资产划分为持有至到期投资：The company could not record following non-derivative financial assets into held-to-maturity investment: （1）在初始确认时即被指定为以公允价值计量且其变动计入当期损益的非衍生金融资产；Non-derivative financial assets initially measured at their fair values and of which the variations are recorded into the current P & L; （2）在初始确认时被指定为可供出售的非衍生金融资产；Non-derivative financial assets initially recorded into the financial assets available for sale; （3）符合贷款和应收款项定义的非衍生金融资产。Non-derivative financial assets conform to the definitions of loans and account receivables. 3.初始计量Initial measurement 持有至到期投资初始计量时，应当按照公允价值和相关交易费用之和作为初始确认金额。The held-to-maturity investment should be initially measured at the total amount of fair value and relevant trading fees. 注意：please note: （1）相关交易费用应当计入初始确认金额。 Relevant trading fees 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发放的债券利息，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 seperately recorded into interest receivable account. 会计分录 Journal entry: Dr：Held-to-maturity investment —Cost （including relavent trading fees） 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 4.后续计量 Subsequent measurement 持有至到期投资后续计量，按摊余成本计量。 The subsequent measurement of held-to-maturity investment should be carried at amortized cost. 5.减值及减值转回的计量 The measurement of impairment and reversed impairment 持有至到期投资后续计量，其发生减值时，应当在将该金融资产的账面价值与预计未来现金流量现值之间差额，确认为减值损失，计入当期损益。While recognizing the impairment of held-to-maturity investment upon subsequent measurement，the decline in value between the carrying amount and the present value of expected future cash flow should be recognized as the impairment loss in the current P & L. 确认减值损失后，价值己恢复，原确认的减值损失应当予以转回，计入当期损益。但是，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。 After the recognition of impairment loss, if the fair value recovers, the previously recognized impairment losses should be reversed into the current P&L. However, the reversed carrying value should not exceed the amortized cost of the financial assets assumed never recognized provision for impairment on the reverse date. 6.持有至到期投资转换 The reclassification of the held-to-maturity investment 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。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。 If the intention or capability of holding investment to maturity changes, then the investment will be inappropriate to be accounted as held-to-maturity investment, but should be reclassified to financial assets available for sale and subsequently measured at fair value.At the date of reclassification, the difference between the carrying value and the fair value should be recorded into shareholder’s equity, and will be transferred to current P&L if the impairment recognizes or financial asset derecognizes. 会计分录 Journal entry: Dr：Financial assets available for sale—Cost Cr：Held-to-maturity investment —Cost Capital surplus（reserve）-other capital surplus（reserve） Dr：Cash in bank Cr：Financial assets available for sale Investment income Dr：Capital surplus（reserve）-other capital surplus（reserve） Cr：Investment income 【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。 『正确答案』 （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 Value10,047,235, 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）Amortized amount of final interest adjustment in 2008 = 9,610,000×6% － 11,000,000×3% = 246,600 Yuan Amortized amount of final interest adjustment in 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 At Jan 1st 2010, it was expected the 50% of repayment would be made at Dec 31st 2010. Then the re-confirmed 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:Hold-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 interest to be adjusted =624,200－330,000=294,200 Yuan Dr：Interest receivable 330,000 Hold-to-maturity investment --- interest adjustment 294,200 Cr：Investment income 624,200 Dr：Cash in bank 5,500,000 Cr：Hold-to-maturity investment ---Initial Payment 5,500,000 考点三：可供出售金融资产 Financial Assets available for sale 1.划分的条件 Qualifications to be listed as ‘ Financial Assets available for sale’ 对于公允价值能够可靠计量的金融资产，企业可以将其直接指定为可供出售金融资产。For financial assets of which the fair value could be reliably measured, they could be directly treated as ‘Financial Assets available for sale’. 如果企业没有将其划分为前三类金融资产，则应将其作为可供出售金融资产处理。相对于交易性金融资产而言，可供出售金融资产的持有意图不明确。例如，在活跃市场上有报价的股票投资、债券投资等。 It could be recorded into‘Financial Assets available for sale’ if the financial assets are not categorized into the first 3 groups.Compared with the transactional financial assets, the intention of holding the ‘Financial Assets available for sale’ is not clear, such as the stocks or debentures with quoted prices in the active market. 2.初始计量 Initial Measurement 可供出售金融资产，应当按公允价值计量：The financial assets available for sale should be measured in terms of fair value. （1）相关交易费用应当计入初始确认金额。 Relevant trading fees should be capitalized as financial assets available for sale in initial recognition. （2）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 receivable separately. 会计分录 Journal entry: Dr:Financial assets available for sale—Cost —Interest adjustment Cr:Cash in bank 3.后续计量 Subsequent Measurement 可供出售金融资产公允价值变动，除减值损失和外币货币性金融资产形成的汇兑差额外，应当直接计入所有者权益（资本公积），在该金融资产终止确认时转出，计入当期损益。 Except for impairment losses and foreign exchange gains or losses of monetary financial assets, the changes in fair value of the financial assets available for sale should be directly recorded into the shareholder’s equity （capital reserve） and transferred to the current year P & L when the financial assets derecognize. 会计分录 Journal entry: Dr：Interest receivable Cr：Investment income Financial assets available for sale—Interest adjustment Dr：Cash in bank Cr：Interest receivable Dr：Capital surplus（reserve）-other capital surplus（reserve） Cr：Financial assets available for sale-changes in fair value 4.可供出售金融资产减值损失的计量 The measurement of impairment loss of financial assets available for sale 可供出售金融资产发生减值时，原直接计入所有者权益中的因公允价值下降形成的累计损失（注：也包括公允价值上升形成的累计收益），应当予以转出，计入当期损益（资产减值损失）。 When provision for impairment of financial assets available for sale are recognized, the accumulated loss （please note: including the accumulated profit resulting from the increase of fair value） resulting from the decrease of fair value which was directly recorded into the account of the shareholder’s equity （capital reserve） should be transferred into the current year P & L （impairment loss of assets）. 5.可供出售金融资产减值损失的转回 The reverse of the impairment loss of financial assets available for sale （1）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确认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。 For debt instrument available for sale of which the impairment loss has been recognized, the recognized impairment loss should be reversed into current year’s P & L, when the fair value increase and the change of fair value is objectively related to the event incurred after the initial recognition of impairment loss. （2）可供出售权益工具投资发生的减值损失，在该权益工具价值回升时，应通过权益转回，不得通过损益转回。While the fair value of equity instrument is being increased, the impairment loss recognized associated with such equity instrument should be reversed into the account of shareholder’s equity other than P & L. 典型例题 （2010年考题）甲公司的财务经理在复核20×9年度财务报表时，对以下交易或事项会计处理的正确性难以作出判断： （1）为减少交易性金融资产市场价格波动对公司利润的影响，20×9年1月1日，甲公司将所持有乙公司股票从交易性金融资产重分类为可供出售金融资产，并将其作为会计政策变更采用追溯调整法进行会计处理。20×9年1月1日，甲公司所持有乙公司股票共计300万股，其中200万股系20×8年1月5日以每股12元的价格购入，支付价款2400万元，另支付相关交易费用8万元；100万股系20×8年10月18日以每股11元的价格购入，支付价款1100万元，另支付相关交易费用4万元。20×8年12月31日，乙公司股票的市场价格为每股10.5元。甲公司估计该股票价格为暂时性下跌。 20×9年12月31日，甲公司对持有的乙公司股票按照年末公允价值进行了后续计量，并将其公允价值变动计入了所有者权益。20×9年12月31日，乙公司股票的市场价格为每股10元。 （2）为减少投资性房地产公允价值变动对公司利润的影响，从20×9年1月1日起，甲公司将出租厂房的后续计量由公允价值模式变更为成本模式，并将其作为会计政策变更采用追溯调整法进行会计处理。甲公司拥有的投资性房地产系一栋专门用于出租的厂房，于20×6年12月31日建造完成达到预定可使用状态并用于出租，成本为8500万元。 20×9年度，甲公司对出租厂房按照成本模式计提了折旧，并将其计入当期损益。 在投资性房地产后续计量采用成本模式的情况下，甲公司对出租厂房采用年限平均法计提折旧，出租厂房自达到预定可使用状态的次月起计提折旧，预计使用25年，预计净残值为零。在投资性房地产后续计量采用公允价值模式的情况下，甲公司出租厂房各年末的公允价值如下：20×6年12月31日为8500万元；20×7年12月31日为8000万元；20×8年12月31日为7300万元；20×9年12月31日为6500万元。 （3）20×9年1月1日，甲公司按面值购入丙公司发行的分期付息、到期还本债券35万张，支付价款3500元。该债券每张面值100元，期限为3年，票面年利率为6%，利息于每年末支付。甲公司将购入的丙公司债券分类为持有至到期投资，20×9年12月31日，甲公司将所持有丙公司债券的50%予以出售，并将剩余债券重分类为可供出售金融资产，重分类日剩余债券的公允价值为1850元。除丙公司债券投资外，甲公司未持有其他公司的债券。甲公司按照净利润的10%计提法定盈余公积。 本题不考虑所得税及其他因素。 要求： （1）根据资料（1），判断甲公司20×9年1月1日将持有乙公司股票重分类并进行追溯调整的会计处理是否正确，同时说明判断依据；如果甲公司的会计处理不正确，编制更正的会计分录。 （2）根据资料（2），判断甲公司20×9年1月1日起变更投资性房地产的后续计量模式并进行追溯调整的会计处理是否正确，同时说明判断依据；如果甲公司的会计处理不正确，编制更正的会计分录。 （3）根据资料（3），判断甲公司20×9年12月31日将剩余的丙公司债券重分类为可供出售金融资产的会计处理是否正确，并说明判断依据；如果甲公司的会计处理不正确，编制更正的会计分录；如果甲公司的会计处理正确，编制重分类日的会计分录。 『正确答案』 Answer（15分）： （1）甲公司20×9年1月1日将持有乙公司股票重分类并进行追溯调整的会计处理不正确。The accounting treatment is incorrect.（0.5 mark） 判断依据：按照会计准则的规定，已分类为交易性金融资产，不得重分类至其他类别的金融资产。 Reason： As per accounting standards，the business shall not reclassify financial assets which being initially recognized as transactional financial assets to any other type of financial assets.（1 mark） 更正会计分录：Revised entries 借：盈余公积 36.2 利润分配——未分配利润 325.8 贷：资本公积——其他资本公积 362 Dr：Surplus reserve 362,000 Allocation（Distribution）of profits-undistributed profits 3,258,000 Cr：Capital surplus（reserve）-other capital surplus（reserve） 3,620,000 （2 marks） 借：交易性金融资产 3000 贷：可供出售金融资产 3000 Dr：Financial assets held for trading 30,000,000 Cr：Financial assets available for sale 30,000,000 （1 mark） 借：公允价值变动损益 150 贷：资本公积——其他资本公积 150 Dr：Profit or loss caused by changes in fair value 1,500,000 Cr：Capital surplus（reserve）-other capital surplus（reserve） 1,500,000 （1 mark） （2）甲公司20×9年1月1日起变更投资性房地产的后续计量模式并进行追溯调整的会计处理不正确。The accounting treatment is incorrect.（0.5 mark） 判断依据：按照会计准则的规定，已经采用公允价值模式计量的投资性房地产不得从公允价值模式变更为成本模式。 Reason： As per accounting standards，the measurement of investment property can’t be changed from fair value model to cost model.（1 mark） Revised entries： 借：盈余公积 120 利润分配——未分配利润 1080 贷：投资性房地产——公允价值变动 1200 Dr：Allocation（Distribution） of profits-undistributed profits 10,800,000 Surplus reserve 1,200,000 Cr：Investment property-changes in fair value 12,000,000（1.5mark） 借：投资性房地产累计折旧 680 贷：利润分配——未分配利润 612 盈余公积 68 Dr：Accumulated depreciation for investment real estates 6,800,000 Cr：Allocation（Distribution）of profits –undistributed profits 6,120,000 Surplus reserve 680,000 （1 mark） 借：公允价值变动损益 800 投资性房地产累计折旧 340 贷：投资性房地产——公允价值变动 800 ——其他业务成本 340 Dr：Profit or Loss caused by changes in fair value Accumulated depreciation for investment real estates Cr：Investment property-changes in fair value - Other business cost （1.5 mark） （3）甲公司20×9年12月31日将剩余的丙公司债券重分类为可供出售金融资产的会计处理正确。The accounting treatment is correct.（0.5 mark） 判断依据：按照会计准则规定，企业将尚未到期的某项持有至到期投资在本会计年度内出售，出售金额相对于该类投资在出售前的总额较大时，应当将该类投资的剩余部分重分类为可供出售金融资产。 Reasons： As per accounting standards，where the business sells part of the financial assets classified as held-to-maturity and when the amount of sale is greater than the original amount of the investment，the remaining part should be reclassified as financial assets available for sale.（1.5 mark） 借：可供出售金融资产——成本 1750 ——公允价值变动 100 贷：持有至到期投资 1750 资本公积——其他资本公积 100 Revised entries： Dr：Financial assets available for sale—Cost 17,500,000 —Changes in fair value 1,000,000 Cr：Held-to-maturity investments 17,500,000 Capital surplus（reserve）-other capital surplus（reserve） 1,000,000 （2 mark） |
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[答疑编号5468010201：针对该题提问]