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考点一：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 measured at fair value the changes of which are recorded into current profit or loss could be further divided into tradable financial assets 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 tradable financial asset 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.
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 tradable 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 tradable financial assets, the difference 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: Tradable financial assets
–cost
-changes in fair value
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