出自 MBA智库百科(https://wiki.mbalib.com/)交易性金融负债(transaction financial liabilities;Transactional Moneytary Liabilities) 目录
什么是交易性金融负债交易性金融负债是指企业采用短期获利模式进行融资所形成的负债,比如短期借款、长期借款、应付债券。 作为交易双方来说,甲方的金融债权就是乙方的金融负债,由于融资方需要支付利息,因比,就形成了金融负债。 交易性金融负债是企业承担的交易性金融负债的公允价值。 交易性金融负债的会计处理一、本科目核算企业持有的以公允价值计量且其变动计入当期损益的金融负债和直接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。 衍生金融负债不在本科目核算。 二、本科目应当按照交易性金融负债类别,分别“本金”、“公允价值变动”进行明细核算。 三、交易性金融负债的主要账务处理 (一)企业承担交易性金融负债时,应按实际收到的金额,借记“银行存款”、“存放中央银行款项”、“结算备付金”等科目,按发生的交易费用,借记“投资收益”科目,按交易性金融负债的公允价值,贷记本科目(本金)。 (二)资产负债表日,交易性金融负债的公允价值高于其账面余额的差额,借记“公允价值变动损益”科目,贷记本科目(公允价值变动);公允价值低于其账面余额的差额,做相反的会计分录。 (三)出售交易性金融负债时,应按其账面余额,借记本科目(本金、公允价值变动),按实际支付的金额,贷记“银行存款”、“存放中央银行款项”、“结算备付金”等科目,按其差额,贷记或借记“投资收益”科目。同时,按该项交易性金融负债的公允价值变动,借记或贷记“公允价值变动损益”科目,贷记或借记 “投资收益”科目。 四、本科目期末贷方余额,反映企业承担的交易性金融负债的公允价值。
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