2019年注册会计师考前要点分析、难点讲解汇总,专题七金融工具

1、专题七金融工具目录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。词汇归纳总结资产Asset负债Liability所有者权益Equity金融资产Finan cial asset金融负债Finan cial liability交易性金融资产Finan cial assets held for trad ing/ Tradable finan cial assets指定；指派Desi

2、g nate出售Sales衍生金融工具Derivative finan cial tools/i nstrume nts公允价值Fair value当期损益Profit or loss of curre nt period交易费用Tran sact ion e Xpense后续计量Subseque nt measureme nt资产负债表日Bala nee sheet date到期日Maturity date固定或可确定的Fixed or could be determ ined有明确意图和能力Clear inten ti on and ability非衍生金融资产Non-derivative

3、 finan eial asset公允价值变动Fair value variati on, eha nge of fair value市场利率Market in terest rate流动性需求Fluid dema nd替代性投资机会Substitutive inv estme nt opport un ity投资回报率Inv estme nt return ratio; Retur n on inv estme nt(ROI)资产组Asset group生产线Produeti on line业务种类Bus in ess type决策Deeisi on maki ng随意，任意At will总

4、部资产Headquarters assets分配；分摊Apportion冲抵Charge aga inst与成比例；与相称In proporti on 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 in terest rate method活跃市场Active market外币Foreig n curre ncy现金股利Cash divide nd接受投资者Inv estee发放股利Distributi on of divide nd重分类Reclassify（名词）剩余（形容词）剩余的Rema i

5、n der检杳In spect ion计提、提取Make provisi on减值准备Impairme nt provisi on预计未来现金流量现值Prese nt value of expected future cash flow资产减值损失Impairme nt loss of assets恢复Recover信用评级Credit rat ing债务人Debtor转回Reversal损失Loss利得Gai n权益工具Equity in strume nt金融资产转移Tran sferri ng finan cial assets终止确认Derecog niti on重点、难点讲解考点一：

6、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:Finan cial assets could be gen erally categorized into 3 groups:1. 以摊余成本计量的金融资产；Finan cial 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, financia

7、l assetsshould be classified as finan cial 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 bus in ess mode of managing this finan cial asset by the en terprise is collect ing cash flow from the con tract 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 co

8、n tract terms of the finan cial asset stipulate that the cash flowgen erated on a specific date is only for the payme nt of prin cipal and in terest on the basis of outsta nding prin cipal 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；Finan cial assets measured at fair value and cha nges recorded into other co

9、mprehe nsive in come（或：Finan cial assets at fair value through othercomprehe nsive in come ）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 finan cial assets at fair value through other comprehe nsive i

10、n come:（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 bus in ess mode of managing this finan cial asset by the en terprise is not only collect ng cash flow from the con tract as the target but also selli ng the finan cial 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。Th

11、e con tract terms of the finan cial asset stipulate that the cash flowgen erated on a specific date is only for the payme nt of prin cipal and in terest onthe basis of outsta nding prin cipal amount.3. 以公允价值计量且其变动计入当期损益的金融资产。Finan cial assets measured at fair value and cha nges recorded in to curre

12、ntperiod 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。En terprise should set“ Tradi ng Finan cial Asset ” acco unt to acco unt forfinan cial assets at fair value through profit or loss.(二) 金融负债的分类The classification of financial li

13、abilities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 finan cial 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 recorde

14、d into current periodprofit or loss (或：Financial liabilities at fair value through profit or loss),including trading financial liabilities（in clud ing derivative in strume nt bel ong tofinancial liabilities） and financial liabilities designated as financial liabilities atfair value through profit or

15、 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。Finan cial liabilities formed because the tran sfer of finan cial assets does notconform to the con diti ons of derecog niti on or con ti nu ally to be invo Ived in the tran sfer of finan cial 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

16、。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号一一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 finan cial guara ntee con tracts, and loa n commitme nts below themarket interest rate which not belong to financial liabilities at fair value through profit or loss. As the issuer of such finan cial liabilities,

17、 after the in itial confirmation, the enterprise shall measure at the higher of the amount of the loss provisi on and the bala nee of the in itial recog ni zed amount minus the accumulated amortizati on amount accord ing to the releva nt provisi ons of theAcco un ti ng Stan dards for Bus in ess En t

18、erprise No. 14 - Reve nue.（三）公允价值选择权Fair Value Opti on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 in itial recog niti on, in order to provide more releva nt acco untinginformation, enterprise could designate a financial asset, a

19、 financial liability or a group of finan cial in strume nt( finan cial asset, finan cial liability or finan cialasset and liability ) as the financial assets or financial liabilities at fair value through profit or loss. However, this designation should meet one of the followi ng con diti ons:1. 金融资

20、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 acco unting 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。Accord ing to en terprise risk man ageme nt or in vestme nt strategy stated in official writte

21、n docume nts, the man ageme nt and performa nee evaluatio n of finan cial liabilities portfolio or finan cial assets and finan cial liabilities portfolio is based on fair value, and report to key man agers on this basis in side the en terprise.(四) 金融工具的重分类Reclassification of financial instruments企业改

22、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。Whe n en terprise cha nges its bus in ess mode of man agi ng this finan cialasset, all releva nt finan cial assets affected should be reclassified accordi ng tothe regulati ons.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

23、息进行追溯调整。When reclassifies financial assets, enterprise should adopt prospectivemethod for acco unting treatme nt since the reclassificati on and it is not allowedto retrospectively adjust the gain s, losses（in clud ing impairme nt losses orgains） or interest which has been recognized.重分类日，是指导致企业对金融资

24、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。Reclassificati on date refers to the first day of the first report ing period afterthe bus in ess mode of the en terprise reclassifyi ng its finan cial assets has bee n cha nged.1. 以摊余成本计量的金融资产的重分类Reclassificati on of finan cial assets measured at amortized cost（1）企业将一项以摊

25、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 en terprise reclassifies finan cial assets measured at amortized cost tofinan cial assets at fair value through profit or loss, it should be measured at itsfair value at the reclassificati on date. The differe nee

26、 betwee n origi nal bookvalue and fair value should be in cluded in curre nt 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 en terprise reclassifies finan cial assets measured at amortized cost tofinan cial assets at fair value thr

27、ough other comprehe nsive in come, it should be measured at its fair value at the reclassificatio n date. The differe nee betwee n orig inal book value and fair value should be in cluded in other comprehe nsive in come.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

28、 through othercomprehe nsive in come（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 en terprise reclassifies finan cial assets at fair value through othercomprehe nsive in come to finan cial assets measured at amo

29、rtized cost, the accumulated gains or losses in cluded in other comprehe nsive in come should be tran sferred out and the fair value of the finan cial assets should be adjusted.The amount after adjustme nt should be new book value. That is, the finan cialasset is treated as it has always bee n measu

30、red 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。When en terprise reclassifies finan cial assets at fair value through other comprehe nsive in come to finan cial assets at fair value through profit or loss, the

31、 financial assets should be measured at fair value continuously. At the same time, the accumulated gains or losses in cluded in other comprehe nsive in come should be tran sferred from other comprehe nsive in come to curre nt 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

32、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 finan cial assets measured at amortized cost, the fair value of the financial assets at the reclass

33、ification date should be the new book balanee.（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 finan cial assets at fair value through other comprehe nsive in come, the finan cial assets

34、 should be measured at fair value continu ously.考点二：金融负债和权益工具的区分The distinction between financial liabilities and equity instruments、区分金融负债和权益工具需考虑的因素:（1）合同所反映的经济实质；（2）工具的特征。Factors need to be considered when distinet financial liabilities and equityin strume nts:（1）The econo mic esse nee reflected

35、by the con tract;（2）The features of the instrument.二、金融负债和权益工具区分的基本原则Basic principles of distinction between financial liabilities and equityin strume nts1. 是否存在无条件地避免交付现金或其他金融资产的合同义务；Whether there is a con tractual obligati on to uncon diti on ally avoid delivery of cash or other finan cial assets（

36、1）如果企业不能无条件地避免以交付现金或其他金融资产来履行一项合同义务, 则该合同义务符合金融负债的定义；If an en terprise cannot uncon diti on ally avoid a con tractual obligati on to deliver cash or other finan cial assets, the con tractual obligati on con forms to the definition of financial liabilities.（2）如果企业能够无条件地避免交付现金或其他金融资产，则此类交付现金或其 他金融资产的结

37、算条款不构成金融负债。If an en terprise could uncon diti on ally avoid a con tractual obligatio n to deliver cash or other financial assets, the settlement terms of this kind of delivering cash or other financial assets do not constitute financial liabilities.2. 是否通过交付固定数量的自身权益工具结算Whether it is settled by deli

38、vering a fixed amount of equity instruments.考点三：金融工具的计量一、金融资产和金融负债的初始计量Initial measurement of financial assets and financial liabilities企业初始确认金融资产或金融负债，应当按照公允价值计量。When recog nize finan cial assets or finan cial liabilities in itially, en terprise should measure them at fair value.对于以公允价值计量且其变动计入当期损益

39、的金融资产和金融负债，相关交易费用应当直接计入当期损益；对于其他类别的金融资产或金融负债， 相关交易费用应当计入 初始确认金额。但是，企业初始确认的应收账款未包括企业会计准则第14号一一收入所定义的重大融资成分或根据企业会计准则第 14号收入规定不考虑不超 过一年的合同中的融资成分的，应当按照该准则定义的交易价格进行初始计量。For finan cial assets and finan cial liabilities measured at fair value andcha nges recorded into curre nt period profit or loss, releva

40、 nt tran sact ionexpe nses should be directly recorded in curre nt profit or loss; for other kinds offinan cial assets or finan cial liabilities, releva nt tran sacti on expe nses should bein cluded in the in itially recog ni zed amount.However, if the accounts receivable initially recognized doesn

41、t includematerial financing comp onent defi ned by Acco un ti ng Stan dard for Bus in essEn terprises No. 14 Reve nue or the financing comp onent in con tract over oneyear n eeds not to be con sidered accord ing to the provisi ons of Acco untingSta ndard for Busin ess En terprises No. 14Reve nue, th

42、e in itial measureme ntshould be done accordi ng to the tran sact ion price defi ned in the sta ndard.二、金融资产的后续计量Subseque nt measureme nt of finan cial assets注意：如果一项金融工具以前被确认为一项金融资产并以公允价值计量，而现在它的公允价值低于零，企业应将其确认为一项负债。Note: If a financial instrument was previously recognized as a financialasset and me

43、asured at fair value, and now its fair value is below zero, theenterprise should recognize it as a liability.1. 以摊余成本计量的金融资产的会计处理Acco unting treatme nt for finan cial assets measured at amortized cost金融资产或金融负债的摊余成本，应当以该金融资产或金融负债的初始确认金额经 下列调整后的结果确定：The amortized cost of finan cial assets or finan cia

44、l liabilities, should bedetermined at the initially recognized amount of the financial assets or financialliabilities adjusted through followi ng adjustme nts:（1）扣除已偿还的本金；Deduct prin cipal already paid;（2）加上或减去采用实际利率法将该初始确认金额与到期日金额之间的差额进行 摊销形成的累计摊销额。Add or subtract the accumulated amortizati on amou

45、nt formed byamortizati on of the differe nee betwee n the in itial recog ni zed amount and thematurity amount at the effective in terest rate method.（3）扣除累计计提的损失准备（仅适用于金融资产）。Deduct loss provisi ons accumulatively computed（on ly suitable forfinancial assets ）.2. 以公允价值进行后续计量的金融资产的会计处理Acco unting treat

46、me nt for finan cial assets measured at fair value对于按照公允价值进行后续计量的金融资产，其公允价值变动形成的利得或损失， 除与套期会计有关外，应当按照下列规定处理：For finan cial assets measured at fair value in subseque nt measureme nt, the gains or losses formed by its fair value cha nges should be treated accord ing to followi ng regulati ons except f

47、or those related to hedge acco unting:（1 ）以公允价值计量且其变动计入当期损益的金融资产的利得或损失，应当计入 当期损益；The gains or losses of financial assets at fair value through profit or loss should be in cluded in curre nt profit or loss.（2）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所产生的所有 利得或损失，除减值损失或利得和汇兑损益外，均应当计入其他综合收益，直至该金融 资产终止确认或被重分类。但是，采用实际

48、利率法计算的该金融资产的利息应当计入当 期损益。All the gains or losses produced by finan cial assets at fair value through other comprehe nsive in come should be in cluded in other comprehe nsive in come, except for impairme nt losses or gains and excha nge gains or losses, un til the finan cial assets is derecog ni zed o

49、r reclassified. However, the in tereston the finan cial assets calculated by the effective in terest rate method should be in cluded in curre nt profit or loss.(3) 指定为以公允价值计量且其变动计入其他综合收益的非交易性权益工具投资， 除了获得的股利(明确代表投资成本部分收回的股利除外)计入当期损益外，其他相关 的利得和损失(包括汇兑损益)均应当计入其他综合收益，且后续不得转入当期损益。Non-trad ing equity in s

50、trume nt in vestme nt desig nated to be measured atfair value through other comprehe nsive in come, except for divide nds obta ined(excludi ng divide nds represe nted the cost of in vestme nt partially withdraw n)which should be in cluded in curre nt profit or loss, other releva nt gains and losses

51、(in clud ing excha nge gains or losses ) should all in cluded in other comprehe nsive in come, and could n t be tran sferred to curre nt profit or loss later.同步系统训练【例题1】20 X6年5月6日，甲公司支付价款1016万元(含交易费用1万元和 已宣告发放现金股利15万元)，购入乙公司发行的股票 200万股，占乙公司有表决权 股份的0.5%。甲公司将其指定为以公允价值计量且其变动计入其他综合收益的非交易 性权益工具投资。20 X6年5

52、月10日，甲公司收到乙公司发放的现金股利15万元。20 X6年6月30日，该股票市价为每股5.2元。20 X6年12月31日，甲公司仍持有该股票；当日，该股票市价为每股5元。20 X7年5月9日，乙公司宣告发放股利 4000万元。20 X7年5月13日，甲公司收到乙公司发放的现金股利。20 X7年5月20日，甲公司由于某特殊原因，以每股 4.9元的价格将股票全部转让。假定不考虑其他因素，甲公司的账务处理如下(金额单位：元)(1)20 X6年5月6日，购入股票:借：应收股利其他权益工具投资一一成本贷：银行存款Dr. Divide nd receivable150 00010 010 00010

53、160 000150 000Other equity in strume nt in vestme nt-cost 10 010 00010 160 000Cr. Cash in bank(2) 20 X6年5月10日，收到现金股利：借：银行存款150 000贷：应收股利150 000Dr. Cash in bank150 000Cr. Divide nd receivable150 000(3) 20 X6年6月30日，确认股票价格变动：借：其他权益工具投资一一公允价值变动390 000贷：其他综合收益一一其他权益工具投资公允价值变动390 000Dr. Other equity in st

54、rume nt inv estme nt cha nges of fair value 390 000Cr. Other comprehe nsive in come- cha nges of fair value of otherequity in strume nt in vestme nt390 000(4) 20 X6年12月31日，确认股票价格变动：借：其他权益工具投资一一其他权益工具投资公允价值变动400 000贷：其他综合收益一一公允价值变动400 000Dr. Other equity in strume nt inv estme nt-cha nges of fair val

55、ue of otherequity in strume nt in vestme nt 400 000Cr. Other comprehe nsive in come-cha nges of fair value400 000(5) 20 X7年5月9日，确认应收现金股利:借：应收股利200 000贷：投资收益200 000Dr. Divide nd receivable200 000Cr. I nvestme nt in come200 000(6) 20 X7 年 5 月 13 日,收到现金股利:借：银行存款200 000贷：应收股利200 000Dr. Cash in bank200 0

56、00Cr. Divide nd receivable200 000借：银行存款其他权益工具投资公允价值变动10 000盈余公积一一法定盈余公积21 000利润分配一一未分配利润189 000贷：其他权益工具投资一一成本10 010 000其他综合收益其他权益工具投资公允价值变动10 000(7) 20 X7年5月20日，出售股票:9 800 000Dr. Cash in bank 9 800 000cha nges of fair valueOther equity in strume nt inv estme nt10 000Surplusreserve -egal surplus reserve21 000Profit distribution- undistributed profit18