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【周周记（二）：财务会计学习（5）】

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Share interest, spread happiness, increase knowledge, leave a beautiful!

Dear, this is LearningYard New Academy.

Today, the editor brings you

"Weekly Journal (2): Financial Accounting Study (5)"

Welcome to your visit!

思维导图

Mind mapping

一、定义

1. Definition

交易性金融资产是企业为了近期内出售或回购，以赚取差价为目的而持有的金融资产。

Transactional Financial Assets refer to financial assets that enterprises hold for the purpose of selling or repurchasing in the short term to earn a profit from the price difference.

二、特点

2. Features

以短期获利为目标：与长期持有的金融资产不同，交易性金融资产并非为了长期的投资收益或者对被投资企业实施控制等目的，而是希望在较短时间内，借助市场价格波动来赚取差价。

Aimed at short-term profit: Unlike long-term financial assets, transactional financial assets are not held for long-term investment returns or for the purpose of controlling the invested enterprise, but rather to earn a profit from price fluctuations in the market within a short period of time.

具有活跃市场报价：它存在于公开、活跃的金融市场，能方便地确定其公允价值，这为后续的计量和账务处理提供了基础。

Active market quotation: It exists in a public and active financial market, making it easy to determine their fair value, which provides a basis for subsequent measurement and Accounting treatment.

流动性强：可以在市场中快速进行买卖交易，随时变现。

High liquidity: They can be quickly bought and sold in the market, allowing for immediate realization.

三、账务处理

3. Account processing

取得时：按照该金融资产取得时的公允价值作为初始确认金额。

At the time of acquisition: The fair value at the time of acquisition of the financial asset is used as the initial confirmation amount.

持有期间：对于其公允价值变动要进行账务处理。

During the holding period: Accounting treatment for changes in fair value must be carried out.

宣告发放现金股利或利息时：如果持有的是股票，被投资单位宣告发放现金股利，企业应确认投资收益，借记“应收股利”科目，贷记“投资收益”科目；要是持有的债券，在计息期按票面利率等计算应收利息时，借记“应收利息”（分期付息债券）或“交易性金融资产——应计利息”（到期一次还本付息债券），贷记“投资收益”科目。

When cash dividends or interest are declared: The enterprise should recognize investment income, debiting the "Dividends Receivable" account or "Interest Receivable" account, and crediting the "Investment Income" account.

处置时：企业出售交易性金融资产时，要确认处置损益。

At the time of disposal: When an enterprise sells a transactional financial asset, it must recognize the gain or loss on disposal.

四、优势

4. advantage

资金调配灵活：企业可以根据自身资金需求以及对市场行情的判断，快速决定买入或卖出交易性金融资产。

Flexible capital allocation: Enterprises can quickly decide to buy or sell transactional financial assets based on their own capital needs and market judgments.

收益获取相对较快：在市场行情较好、判断准确的情况下，能够通过短期的交易操作迅速获得收益。

Relative quick return on investment: It is possible to quickly obtain returns through short-term trading operations.

五、风险

5. Risk

市场波动风险：由于交易性金融资产的价值完全取决于市场行情。

Market fluctuation risk: The value of transactional financial assets is entirely dependent on market conditions.

流动性风险（相对情况）：虽然总体来说交易性金融资产流动性强，但在极端市场情况下，可能会出现有价无市的状况。

Liquidity risk (relative situation): Although transactional financial assets are generally liquid, there may be situations where it is difficult to sell assets at the desired price in extreme market conditions.

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参考资料：谷歌翻译、百度、B站

来源：LearningYard学苑