金融资产

<ol><li>入账成本：<b><font color="#000000">购买价款</font></b>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借：交易性金融资产-成本<br></li><li>交易费用：计入“<font color="#c41230">投资收益</font>”&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 投资收益<br>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 贷：银行存款&nbsp;</li><li>购买时已宣告未发放股利：&nbsp; &nbsp; &nbsp; &nbsp;借：应收股利<br>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 贷：银行存款<br>持有过程中宣告股利：&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 借：应收股利<br>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 贷：投资收益</li></ol>

公允变动

减值

<ol><li>卖价与账面之差确认为“<font color="#c41230">投资收益</font>”<br></li><li>“公允价值变动损益”转入“<font color="#c41230">投资收益</font>”<br></li></ol>

<ol><li>为了近期出售、短期获利<br></li><li><font color="#f15a23">不可重分类</font><br></li></ol>

<b><font color="#000000">购买价款+交易费用</font></b>，<font color="#662c90">入账价值=成本+利息调整</font><br>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借：持有至到期投资-<font color="#662c90">成本</font>（<font color="#c41230">面值</font>）<br>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷：银行存款<br>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 持有至到期投资-<font color="#662c90">利息调整</font>（可能借方）

摊余成本法<br><font color="#f15a23">期末摊余成本=期初摊余成本*（1+实际利率）-本期应该收回的现金</font>

1、分期付息，借：应收利息&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;借：银行存款<br>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;持有至到期投资-利息调整&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷：应收利息<br>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷：投资收益<br>2、到期一次性付息，摊余成本中利息不用扣除，科目“应计利息”<br>

减值

<ol><li>处置：卖价与卖掉部分账面之差计入“投资收益”<br></li><li>转换：剩余部分<font color="#c41230">重分类</font>为“可供出售金融资产”，公允与账面之差计入“<font color="#c41230">其他综合收益</font>”<br></li></ol>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;其他综合收益<font color="#0076b3">减值或终止确认时转出</font>至“<font color="#000000">投资收益</font>”

<ol><li>到期日固定、回收金额可确定，有明确意图持有至到期<br></li><li><font color="#000000">可重分类</font>为可供出售金融资产<br></li></ol>

<font color="#000000"><b>购买价款+交易费用</b></font>，公允计量

<b>股票</b>，借：可供出售金融资产-成本（公允➕交易费用）<br>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;应收股利（已宣告未发放现金股利）<br>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷：银行存款等<br><b>债券</b>，借：可供出售金融资产-成本（<font color="#c41230">面值</font>）<br>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; -利息调整（可能贷方）<br>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;应收利息（到付息期未领取）<br>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷：银行存款等

公允价值变动计入“<font color="#c41230">其他综合收益</font>”

<b>股票</b>，借：可供出售金融资产-公允价值变动<br>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷：其他综合收益（或反分录）<br><b>债券</b>，①借：应收利息<br>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; 可供出售金融资产-利息调整（可能贷方）<br>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷：投资收益<br>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;<font color="#0076b3">摊余成本与公允比较，差额计入其他综合收益</font><br>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; ②借：可供出售金融资产-公允价值变动<br>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp; &nbsp;贷：其他综合收益（或反分录）

减值

1、卖价与账面之差计入“<font color="#c41230">投资收益</font>”<br>2、“其他综合收益”<font color="#c41230">转入“投资收益”</font><font color="#5c5c5c">（权益→利润，会影响损益）</font>