ACCAglobal Accountant杂志-2012年七月刊第五讲

ACCAglobal Accountant杂志-2012年七月刊第五讲

ACCA Student Accountant magazine archive July  2012
什么是金融工具？

让我们开始看定义的一种金融工具，它是一个金融工具的合同，使一个企业的金融资产及金融负债或权益工具的另一个实体。关于资产，负债及股本工具，财务状况表位置立即想到的。此外，定义描述金融文书的合同，因此在本质上金融资产，金融负债权益工具将张纸。

例如，当开具发票的货物销售的信用，实体已售出的商品有一个金融资产–应收–而买方必须帐户财务责任–应付。另一个例子是当一个单位通过发行股票融资。该实体赞同股份有金融资产–投资–而发行的股份筹集财政考虑到股权工具–股权资本。三分之一个例子是当一提高金融实体通过发行债券（债券）。实体，赞同的债券–即贷款–拥有金融资产–投资–而发行债券的–即借款人提出的金融–已考虑到的债券作为一种金融负债。

What is a financial instrument?

Let us start by looking at the definition of a financial instrument, which is that afinancial instrument is a contract that gives rise to a financial asset of one entity and a
financial liability or equity instrument of another entity.

With references to assets, liabilities and equity instruments, the statement of financialposition immediately comes to mind. Further, the definition describes financial
instruments as contracts, and therefore in essence financial assets, financial liabilitiesand equity instruments are going to be pieces of paper.

For example, when an invoice is issued on the sale of goods on credit, the entity thathas sold the goods has a financial asset – the receivable – while the buyer has to
account for a financial liability – the payable. Another example is when an entity raisesfinance by issuing equity shares. The entity that subscribes to the shares has a
financial asset – an investment – while the issuer of the shares who raised finance hasto account for an equity instrument – equity share capital. A third example is when an
entity raises finance by issuing bonds (debentures). The entity that subscribes to thebonds – ie lends the money – has a financial asset – an investment – while the issuer
of the bonds – ie the borrower who has raised the finance – has to account for thebonds as a financial liability.

So when we talk about accounting for financial instruments, in simple terms what weare really talking about is how we account for investments in shares, investments in
bonds and receivables (financial assets), how we account for trade payables andlong-term loans (financial liabilities) and how we account for equity share capital
(equity instruments). (Note: financial instruments do also include derivatives, but thiswill not be discussed in this article.)

In considering the rules as to how to account for financial instruments there arevarious issues around classification, initial measurement and subsequent
measurement.

This article will consider the accounting for equity instruments and financial liabilities.Both arise when the entity raises finance – ie receives cash in return for issuing afinancial instrument. A subsequent article will consider the accounting for financialassets.