發(fā)布時間：2018-04-25 14:56

  本文選題：金融 + 資產　； 參考：《財會月刊》2013年05期

【摘要】：正《企業(yè)會計準則》將金融資產劃分為四類,還規(guī)定金融資產的分類一旦確定,不得隨意改變。盡管如此,在金融資產的初始確認上依然存在很大的主觀性,特別是在交易性金融資產和可供出售金融資產的劃分上。概括地說,分類差異對企業(yè)財務狀況的影響主要體現(xiàn)在三個方面:一是影響企業(yè)的資產構成,交易性金融資產屬于流動資產,而可供出售金融資產屬于非流動資產,不同的分類將影響流動資產和非流動資產的比例;二是影響企業(yè)的財務比率分析,如資產周轉率、流動比率和速動比率等;三是影響企業(yè)的利潤,進而影響股東權益。例:A公司于2011年1月1日從證券市場上購得B公司債券,該債券于2010年1月1日發(fā)行,面值1 000萬元,期限5年,票面利率10%,并于每年1月5日支付上年度利息,到期一次還本并支付最后一次利息。A公司購入債券時的實際
[Abstract]:The Accounting Standards for Enterprises divides financial assets into four categories, and stipulates that once the classification of financial assets is determined, it must not be changed at will. However, there is still a lot of subjectivity in the initial recognition of financial assets, especially in the division of transactional financial assets and available for sale financial assets. Generally speaking, the impact of classification differences on the financial situation of enterprises is mainly reflected in three aspects: first, it affects the composition of enterprises' assets, the transactional financial assets belong to current assets, and the financial assets available for sale belong to non-current assets. Different classification will affect the proportion of current assets and non-current assets; second, it will affect the financial ratio analysis of enterprises, such as asset turnover, current ratio and liquidity ratio, etc.; third, it will affect the profits of enterprises, and then affect shareholders' rights and interests. On January 1, 2011, Company A purchased Company B bonds from the stock market. The bonds were issued on January 1, 2010, with a face value of 1 0 yuan, with a maturity of 5 years, and a coupon rate of 10 cents, and paid interest on the previous year on January 5 of each year. Maturity and payment of the last interest. The actual amount of bonds purchased by company A.
【作者單位】： 中國人民武裝警察部隊學院部隊管理系后勤教研室;
【分類號】：F233
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本文編號：1801807