What are the main functions of tradable financial assets?

What does a tradable financial asset mean.

1. Tradable financial assets are, firstly, "financial assets", and secondly, "held for trading". The complete concept is: trading financial assets mainly refer to the financial assets held by enterprises in the near future, such as enterprises, bonds, etc., purchased from the secondary market for the purpose of earning price differences.

2. Description: 1. The financial assets of the enterprise mainly include cash in hand, accounts receivable, notes receivable, loans, advances, other receivables, interest receivables, bond investment, investment, investment and derivative financial assets.

2. Enterprises are classified according to the different purposes for which they purchase (hold) financial assets.

1) Those that intend to earn the difference in the short term are "tradable financial assets".

2) Non-derivative financial assets such as treasury bonds, corporate bonds, financial bonds, etc., which are publicly held in the active market and have a clear intention and ability to hold to maturity are "held-to-maturity investments".

3) Equity investment in which the investee exercises control and significant influence on the investee, as well as equity investment in its joint venture. For example, the ** investment issued by the purchase of the investee unit is a "long-term equity investment".

4) Bond investment, ** investment, ** investment, etc. purchased by the enterprise from the secondary market, but these financial assets are not classified as trading financial assets or held-to-maturity investment. It is classified as a "financial asset available for **".

It is a financial asset that can be bought and sold at any time, specifically such as **.

Take you through the process of trading financial assets.

Hello, trading financial assets refer to financial assets measured at fair value through profit or loss. At the same time, it also refers to the financial assets held by enterprises in the near future, including **, bonds, etc., which are purchased by enterprises from the secondary market in order to earn price differences.

The conditions for the recognition of tradable financial assets are:

The purpose of acquiring financial assets is to repurchases in the near future** or repurchases;

is part of a centrally managed portfolio of identifiable financial instruments with objective evidence that the portfolio has recently been managed through short-term profits;

It belongs to financial derivatives. If a derivative instrument is designated as an effective hedging instrument by the enterprise, it is not recognized as a trading financial asset.

Its characteristics are: 1. The purpose of holding the enterprise is short-term, that is, it is determined that the purpose of holding is short-term profit at the time of initial recognition. In general, the short-term here should not exceed one year (including one year);

2. The asset has an active market, and its fair value can be obtained through an active market.

3. No asset impairment loss shall be provided for during the holding period of trading financial assets.

Definition of a tradable financial asset:

According to the accounting standards for the recognition and measurement of financial instruments, financial assets or financial liabilities that meet one of the following conditions are classified as trading financial assets or financial liabilities:

1) The purpose of acquiring financial assets is mainly in the near future** or repurchase. For example, buying a short-term holding** can be used as a tradable financial asset.

2) is part of a centrally managed portfolio of identifiable financial instruments and there is objective evidence that the portfolio has recently been managed through short-term profits. If a company purchases a tranche of funds for short-term profit, its portfolio is considered to be a tradable financial asset.

3) It is a derivative instrument. That is, in general, purchased ** and other derivatives should be considered as tradable financial assets, because derivatives are intended to be traded. However, they cannot be traded at any time, except for derivatives designated as effective hedging instruments, derivatives that are financial guarantee contracts, and derivatives that are linked to investments in equity instruments that are not active in the market** and whose fair value cannot be reliably measured and must be settled by the delivery of equity instruments.

Financial assets are symmetrical physical assets and assets that exist in the form of value. A company's financial assets include: transactional financial assets, loans and receivables, financial assets available for **, and investments held at maturity.

Personal financial assets include: personal deposits, bonds, collective wealth management, bank wealth management products, third-party deposit margins, insurance, trusts, etc.

Tradable financial assets refer to financial assets held by enterprises for the purpose of the near future. Normally, **, bonds and ** purchased from the secondary market for the purpose of earning the price difference.

40,000 yuan, company A issued cash dividends on March 20, but you bought it on March 31, and the cash dividends of 8,000 yuan issued on March 20 belonged to your previous family, and you just paid in advance, and the handling fee.

The title says that it is paid separately, which is not within 48,000, so the recorded value is 40,000 yuan.

Take you through the process of trading financial assets.

Transactional financial assets mainly refer to the financial assets held by enterprises in the near future, such as bonds, bonds, etc., purchased by enterprises from the secondary market for the purpose of earning price differences.

Trading securities are claims and interests that a business intends to make a profit through active management and trading. Businesses often buy and sell these types of changes frequently in the hope of profiting from short-term changes.

It mainly refers to the financial assets held by the enterprise for the purpose of the short-term**, such as the enterprise from the secondary market for the purpose of earning the price difference.

Purchases, bonds, etc., are measured at fair value.

Extended Materials. Financial assets are the symmetry of physical assets, which refer to the assets owned by units or individuals in the form of value. It is an intangible right to claim physical assets.

is everything that can be done in organized financial markets.

Financial instruments with real** and future valuations.

A general term for this. The most important feature of financial assets is the ability to provide their owners with a flow of money income in the market at the spot or forward.

Although the existence of financial markets is not a necessary condition for the creation and trading of financial assets.

However, in most countries, financial assets are still traded in the corresponding financial markets.

Financial assets refer to all certificates that represent future earnings or legal claims to assets, also known as financial instruments or **. It refers to the assets in the form of value owned by units or individuals, and is a kind of right to claim physical assets.

A financial asset is a general term for any financial instrument that can be traded on an organized financial market and has a real** and future valuation. The most important feature of financial assets is the ability to provide their owners with a flow of money income in the market at the spot or forward.

Financial assets include all financial instruments that are made available to the financial markets. However, whether it is a physical asset or a financial asset, it can only be called an asset if it is the investment object of the holder. Such as examining ** bank in isolation.

The cash issued and the bonds issued by the enterprises cannot be said to be financial assets, because for the banks and enterprises that issue them, the cash and bonds are a liability.

Therefore, cash, deposits, certificates, bonds, etc. cannot simply be called financial assets, but should be called financial instruments.

A financial instrument is a financial asset to its holder. For example, a person who holds commercial paper indicates that he has claimed the value of the commodity.

the right to equal money; Those who hold ** indicate that they have the right to claim dividends corresponding to the share of invested capital; If you hold a bond, you have a certain amount of debt claim.

What are trading financial assets: Trading financial assets refer to bond investments, investments and investments held by enterprises for the purpose of making a price difference and preparing for the near future. For example, for the purpose of earning the price difference, the purchase of **, bonds, **early sleepiness, etc.

Transactional financial assets are a new accounting subject added by accounting in 2007, mainly to adapt to the current **, bonds, ** to do such market transactions, replacing the original short-term investment, similar to it, but different.

1. The concept of tradable financial assets.

Trading financial assets mainly refer to the financial assets held by enterprises in the near future, such as **, bonds, etc., purchased by enterprises from the secondary market for the purpose of earning price differences.

2. Accounting treatment of trading financial assets.

In order to account for the acquisition, receipt of cash dividends or interest, disposal of trading financial assets, etc., enterprises should set up accounts such as "trading financial assets", "fair value change gains and losses", and "investment income".

Financial assets held by an enterprise that are directly designated as measured at fair value through profit or loss are also accounted for in the "trading financial assets" account.

1) Acquisition of trading financial assets.

Borrow: Trading Financial Assets – Cost.

fair value) investment income (transaction costs incurred).

Dividends receivable (cash dividends that have been declared but not yet paid).

Interest receivable (the interest included in the amount actually paid).

Credit: bank deposits, etc.

Transaction costs refer to the additional external expenses that can be directly attributed to the purchase, issuance or disposal of financial instruments, including fees and commissions and other necessary expenses paid to ** institutions, consulting firms, brokers, etc.

2) Cash dividends and interest on trading financial assets.

Borrow: dividends receivable (cash dividends declared by the investee and investment shareholding ratio).

Interest receivable (interest receivable calculated at the balance sheet date).

Credit: Investment income.

3) Period-end measurement of trading financial assets.

1.Fair value increases.

Borrow: Trading Financial Assets - Changes in Fair Value.

Credit: Fair Value Gain or Loss.

2.Decrease in fair value.

Debit: Fair value change gain or loss.

Credit: Trading Financial Assets - Changes in Fair Value.

4) Disposal of trading financial assets.

Debit: Bank deposit (price minus handling fee).

Credit: Transactional financial assets.

Investment income (the difference, which may also be on the debit side).

At the same time: borrow: fair value change gain or loss (the fair value change originally included in the financial asset).

Credit: Investment income.

Or: Borrow: Investment income.

Credit: Fair Value Gain or Loss.

Short- and medium-term investments in Intermediate Accounting have been changed to "Tradable Financial Assets".

1. This account accounts for the financial assets held by the enterprise measured at fair value through profit or loss, including bond investments, ** investments, ** investments, warrant investments, etc., held for trading purposes, and financial assets directly designated as measured at fair value through profit or loss.

2. This account shall be accounted for in detail according to the types and varieties of trading financial assets, namely "cost" and "fair value change".

3. Main accounting treatment of trading financial assets.

1) When an enterprise acquires a trading financial asset, this account shall be debited according to the fair value of the trading financial assets

cost), according to the transaction expenses incurred, the "Investment income" account is debited, and the "bank deposit" account is credited according to the actual amount paid.

2) The cash dividends or bond interest declared by the investee during the period of holding trading financial assets shall be debited to the "bank deposit" account and credited to this account"Interest receivable".

The "Interest Receivable" account is debited and the "Investment Income" is credited for the declared cash dividends or bond interest received as included in the payment price for the acquisition of trading financial assets

3) At the balance sheet date, the difference between the fair value of a trading financial asset and its carrying balance shall be debited to this account (fair value change) and credited to the "fair value change profit or loss".

Subjects; The difference between the fair value and the book balance is reversed.

4) ** In the case of trading financial assets, the "bank deposits", "and other accounts" shall be debited according to the actual amount received, and this account (cost) shall be credited according to the cost of the transactional financial assets, and this account (fair value change) shall be credited or debited according to the change in the fair value of the transactional financial assets, and the "investment income" shall be credited or debited according to the difference

Subjects; At the same time, according to the fair value change of the trading financial asset, the "fair value change profit or loss" account is debited or credited, and the "investment income" account is credited or debited.

4. The debit balance at the end of the period reflects the fair value of the trading financial assets of the enterprise.

Characteristics of tradable financial assets.

The purpose of holding an enterprise is short-term, that is, it is determined at the time of initial confirmation that the purpose of holding is for short-term profits. Generally, the short-term here should also be no more than one year (including one year);

The asset has an active market and fair value can be obtained through an active market.

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