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（一）金融资产的定义及分类金融资产主要包括：库存现金、银行存款、应收账款、应收票据、其他应收款、股权投资、债权投资和衍生金融工具形成的资产等。企业应当结合自身业务特点、投资策略和风险管理要求（目的），将取得的金融资产在初始确认时划分为：（1）以公允价值计量且其变动计入当期损益的金融资产 （2）持有至到期投资（3）贷款和应收款项（4）可供出售金融资产上述分类一经确定，不应随意变更。 （二）金融资产的重分类以公允价值计量且其变动计入当期损益的金融资产不 得 相 互 重 分 类 满足条件重分类持有至到期投资可供出售金融资产贷款和应收款项持有至到期投资重分类为可供后，在本年度及以后两个完整的会计年度不得再有持有至到期投资（除例外情况）。 【例题1·多选题】下列关于金融资产重分类的说法中，正确的有（ ）。A.公允价值无法可靠估量时，以公允价值计量且其变动计入当期损益的金融资产可以重分类为持有至到期投资。B.满足条件时持有至到期投资可以重分类为可供出售金融资产C.以公允价值计量且其变动计入当期损益的金融资产不得重分类为可供出售金融资产。D.持有至到期投资不得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。 【答案】BCD【解析】对于金融资产的分类，以公允价值计量且其变动计入当期损益的金融资产与其他三类金融资产均不得相互重分类；满足条件时，持有至到期投资可以重分类为可供出售金融资产。 一、以公允价值计量且其变动计入当期损益的金融资产的分类 （1）交易性金融资产；（2）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。报表项目：以公允价值计量且其变动计入当期损益的金融资产 会计科目：交易性金融资产 一、以公允价值计量且其变动计入当期损益的金融资产的概念 （一）交易性金融资产的确认条件金融资产满足以下条件之一的，应当划分为交易性金融资产： 1.近期内出售、赚取价差、短期获利。（以交易为目的） 2.基于管理上的需要。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。在这种情况下，即使组合中某个组成项目持有的期限稍长也不受影响。 3.属于衍生金融工具。但是，被指定为有效套期工具的衍生工具、属于财务担保合同的衍生工具等除外。（如国债期货、远期合同、股指期货等） 一、以公允价值计量且其变动计入当期损益的金融资产的概念 （一）交易性金融资产的确认条件 【例题2·多选题】下列各项中，应当划分为交易性金融资产的有（ ）。 A.属于财务担保合同的衍生工具B.被指定为有效套期工具的衍生工具C.取得该金融资产的目的，主要是为了近期内出售。D.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 【答案】CD【解析】满足以下条件之一的金融资产，应当划分为交易性金融资产：（1）取得该金融资产的目的，主要是为了近期内出售；（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；（3）属于衍生工具。但是，被指定为有效套期工具的衍生工具、属于财务担保合同的衍生工具等除外。 二、以公允价值计量且其变动计入当期损益的金融资产的相关会计科目交易性金融资产——成本（资产类科目，反映交易性金融资产的入账金额）交易性金融资产——公允价值变动（资产类科目，反映交易性金融资产公允价值的变动）公允价值变动损益（损益类科目，反映因交易性金融资产公允价值变动而影响当期利润的金额）投资收益（损益类科目，核算企业因持有交易性金融资产而产生的投资收益） 三、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处理 初始计量 按公允价值计量 相关交易费用计入当期损益（投资收益）已宣告但尚未发放的现金股利或已到付息期但尚未领取的利息，应当确认为应收项目 后续计量资产负债表日按公允价值计量，公允价值变动计入当期损益（公允价值变动损益），持有期间产生的应收股利或应收利息确认为投资收益 处置 处置时，售价与账面价值的差额计入投资收益将持有交易性金融资产期间公允价值变动损益转入投资收益 三、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处理 （一）企业取得交易性金融资产借：交易性金融资产——成本（公允价值）投资收益（发生的交易费用）应收股利（实际支付的款项中含有已宣告但尚未发放的现金股利）应收利息（实际支付的款项中含有已到付息期尚未领取的利息） 贷：银行存款等 【例题2·综合题】甲公司有关金融资产投资情况如下：（1）2014年5月20日，甲公司支付价款106万元购入乙公司发行的股票10万股，每股价格10.6元（包含已宣告但尚未发放的现金股利0.6元），甲公司另支付交易费用1000元。5月25日，收到乙公司发放的现金股利6万元。甲公司拟短期持有该股票投资。 【分析】判断：甲公司进行股票投资的目的是短期持有、赚取价差，应分类为交易性金融资产。初始确认金额=10×（10.6-0.6）=100（万元） 借：交易性金融资产—成本 100 应收股利 6 投资收益 0.1 贷：银行存款 106.1借：银行存款 6 贷：应收股利 6 三、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处理 （二）持有期间的股利或利息借：应收股利（被投资单位宣告发放的现金股利×投资持股比例） 应收利息（资产负债表日计算的应收利息）贷：投资收益【提示】应收利息即按分期付息，一次还本债券投资的票面利率计算的利息。【接上】（2）2014年12月20日，乙公司宣告发放下半年度现金股利每股0.3元。2015年1月10日，收到现金股利。 【分析】甲公司应确认股利收益=10×0.3=3（万元） 借：应收股利 3 贷：投资收益 3借：银行存款 3 贷：应收股利 3 三、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处理 （三）资产负债表日公允价值变动1.公允价值上升（公允价值高于账面余额的差额） 借：交易性金融资产——公允价值变动贷：公允价值变动损益2.公允价值下降（公允价值低于账面余额的差额） 借：公允价值变动损益 贷：交易性金融资产——公允价值变动 【接上】（3）2014年6月30日，乙公司股票价格上涨至每股13元。 【分析】公允价值变动=13×10-100=30（万元）借：交易性金融资产—公允价值变动 30 贷：公允价值变动损益 30 【接上】（4）2015年12月31日，乙公司股票价格为每股12.5元。 【分析】公允价值变动=10×（12.5-13）=-5（万元）借：公允价值变动损益 5 贷：交易性金融资产——公允价值变动 5 三、以公允价值计量且变动计入当期损益的金融资产的会计处理 （四）出售交易性金融资产借：银行存款（价款扣除手续费） 贷：交易性金融资产——成本 ——公允价值变动（也有可能在借方）投资收益（差额，如为损失则在在借方） 三、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处理 （四）出售交易性金融资产同时：（将持有期间确认的公允价值变动损益转入投资收益）借：公允价值变动损益（原计入该金融资产的公允价值变动） 贷：投资收益或：借：投资收益贷：公允价值变动损益 【接上】（5）2016年1月10日，甲公司将其持有的乙公司股票全部出售，出售价款为140万元。 【分析】借：银行存款 140 贷：交易性金融资产——成本 100 ——公允价值变动 25 投资收益 15借：公允价值变动损益 25 贷：投资收益 25 【分析】或做合并分录：借：银行存款 140 公允价值变动损益 25 贷：交易性金融资产——成本 100 ——公允价值变动 25 投资收益 40 【思考】计算下列几个数据：（1）甲公司2016年1月10日处置乙公司股票时计入投资收益的金额；（2）甲公司2016年1月10日处置乙公司股票时影响损益（即利润总额）的金额；（3）甲公司自取得至处置乙公司股票的全过程中，累计计入投资收益的金额；（4）甲公司因持有该交易性金融资产影响2014年度投资收益的金额。 【总结】：与交易性金融资产相关损益的快速计算 计算项目 快速计算公式（1）处置时投资收益=处置净收入-入账成本 （2）处置损益=处置净收入-账面价值 （3）累计投资收益=①-初始确认时交易费用+持有期间现金股利+处置时投资收益 ②现金总流入-现金总流出 （4）某一年投资收益的金额——具体分析 【例题3·综合题】A公司于2015年12月5日从证券市场上购入B公司发行在外的股票20万股作为交易性金融资产，每股支付价款4元；2015年12月31日，该股票公允价值为110万元；2016年1月10日，A公司将上述股票对外出售，收到款项115万元存入银行。这项投资从购买到售出共赚多少钱？ 【分析】投资收益=115-80=35（万元） 投资收益=115-80=35（万元） 或：投资收益 =30+5=35(万元)2016年1月10日2015年12月5日2015年12月31借：银行存款 115 贷:交易性金融资 产——成本 80 ——公允价值变动30 投资收益 5借：公允价值变动损益30 贷：投资收益 30借：交易性金融资产——成本 80 贷：银行存款 80借：交易性金融资产——公允价值变动 30 贷：公允价值变动损益 30 【例题4·单选题】2014年2月5日，甲公司以7元1股的价格购入乙公司股票100万股，支付手续费1.4万元。甲公司将该股票投资分类为交易性金融资产。2014年12月31日，乙公司股票价格为9元1股。2015年2月20日，乙公司分配现金股利，甲公司获得现金股利8万元；3月20日，甲公司以11.6元1股的价格将其持有的乙公司股票全部出售。不考虑其他因素，甲公司因持有乙公司股票在2015年确认的投资收益是（ ）。A.260万元 B.468万元 C.268万元 D.466.6万元 【答案】B【解析】2015年确认的投资收益=现金股利8+处置投资收益【处置净收入100×11.6-入账成本100×7】=468（万元） 【扩展】处置时投资收益=处置净收入-入账成本=100×11.6-100×7=460（万元）处置损益=处置净收入-账面价值=100×11.6-100×9=260（万元）累计投资收益=现金总流入-现金总流出=（100×11.6+8）-（100×7+1.4）=1168-701.4=466.6（万元）"}