How to classify changes in cash flows caused by trading financial liabilities

1. The cash flow statement is based on the asset classification and liability classification of the balance sheet, and divides the cash flow of the enterprise into cash flow generated by investment activities, cash flow generated by financing activities and cash flow generated by operating activities.

2. Changes in the increase or decrease of monetary funds caused by the increase or decrease of non-current assets, including trading financial assets, are classified as cash flows generated by investment activities.

3. Non-current liabilities, including changes in the increase or decrease of monetary funds caused by the increase or decrease of short-term borrowings and transactional financial liabilities, are classified as cash flows generated by financing activities.

4. The changes in the increase or decrease of monetary funds caused by the remaining current assets and current liabilities in the balance sheet are classified as cash flows generated by operating activities.

To join. Tradable financial assets.

It's not a cash equivalent.

Cash equivalents refer to small venture investments that can be converted into a fixed amount, such as small venture bonds maturing within 3 months, while trading financial assets are generally equity investments.

The amount is uncertain. Add to the cash flow generated by investment activities.

Although the trading financial assets purchased by enterprises have a short maturity and strong ability to be realized, they are not cash equivalents because the amount of their realisation is uncertain and the risk of their value changes is relatively large.

embodied in investment and financing. Tradable financial assets.

It refers to the company's bond investment in the near future. should be in the cash flow statement.

Investment activities - cash paid for investments. Transactional financial liabilities refer to liabilities formed by enterprises using a short-term profit model for financing, such as short-term bonds. It should be reflected in the cash flow statement - Financing activities - Other cash received in connection with financing activities.

1. Financial assets that meet one of the following conditions shall be classified as trading financial assets: The purpose of acquiring financial assets is mainly for the purpose of repurchasing or redeeming in the near future. This is an identifiable financial instrument that is centrally managed.

A portion of a portfolio that has objective evidence that the portfolio has recently been managed in a short-term profitable manner. It is a financial derivative instrument.

However, the derivatives designated as effective hedging instruments by the enterprise are derivatives of financial guarantee contracts, and have no ** in the active market and have their fair value.

Equity instruments that cannot be reliably measured.

Except for derivatives that are investment-linked and must be settled by delivery of the equity instrument.

2. Definition of trading financial assets: according to the accounting standards for recognition and measurement of financial instruments.

If a financial asset or financial liability meets one of the following conditions, it shall be classified as a trading financial asset or financial liability: the purpose of acquiring the financial asset is mainly for the purpose of repurchasing or repurchasing in the near future. If purchased, the ** to be held in the short term can be used as a trading financial asset.

is part of a portfolio of identifiable financial instruments that is centrally managed, and there is objective evidence that the portfolio has recently been managed by the company in a short-term profitable manner. For example, if the company purchases a batch of ** for short-term profit, the portfolio should be used as a trading financial asset. It is a derivative instrument.

That is, under normal circumstances, the purchased derivatives such as ** should be used as trading financial assets, because the purpose of socks derivatives is to trade. However, derivatives that are designated as valid hedging instruments, derivatives that are part of a financial guarantee contract, and derivatives that are linked to an investment in an equity instrument that is not active in the market and whose fair value cannot be reliably measured, and which must be settled by the delivery of the equity instrument, are excluded, as they cannot be traded at any time.

Hello to join. Transactional financial assets are not cash equivalents, cash equivalents refer to small risk investments that can be converted into a definite amount, such as small risk bonds maturing within 3 months, while transactional financial assets are generally ** This kind of equity investment, the amount is not determined.

Add to the cash flow generated by investment activities.

Answer: Liang A, D

Cash flows are only affected when the economic business slippage involves changes between cash and non-cash items. For example, using cash to purchase materials, using cash to invest abroad, recovering long-term bond investment, etc.

The purchase of trading financial assets is a cash flow from operating activities.

1.Transactional financial assets refer to the financial assets that can be quickly resold after the enterprise, which are current assets and will affect the company's economic and economic activities.

2.According to the Accounting Standards for Business Enterprises, the cash flow generated by the purchase of trading financial assets, such as filial piety, needs to be recorded as part of the cash flow of the enterprise's operating activities, which reflects the actual cash income and expenditure of the enterprise's operating activities.

3.Compared with the cash flow of investment activities and the cash flow of financing activities, the purchase of trading financial assets has a more direct and significant impact on the operating activities of enterprises.