金融资产不同分类对企业利润的影响

发布时间：2018-04-25 14:56

  本文选题：金融 + 资产　； 参考：《财会月刊》2013年05期

【摘要】：正《企业会计准则》将金融资产划分为四类,还规定金融资产的分类一旦确定,不得随意改变。尽管如此,在金融资产的初始确认上依然存在很大的主观性,特别是在交易性金融资产和可供出售金融资产的划分上。概括地说,分类差异对企业财务状况的影响主要体现在三个方面:一是影响企业的资产构成,交易性金融资产属于流动资产,而可供出售金融资产属于非流动资产,不同的分类将影响流动资产和非流动资产的比例;二是影响企业的财务比率分析,如资产周转率、流动比率和速动比率等;三是影响企业的利润,进而影响股东权益。例:A公司于2011年1月1日从证券市场上购得B公司债券,该债券于2010年1月1日发行,面值1 000万元,期限5年,票面利率10%,并于每年1月5日支付上年度利息,到期一次还本并支付最后一次利息。A公司购入债券时的实际
[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.
【作者单位】： 中国人民武装警察部队学院部队管理系后勤教研室;
【分类号】：F233
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本文编号：1801807