財(cái)務(wù)會(huì)計(jì)報(bào)表中英文對(duì)照-資料下載頁(yè)
2025-07-01 00:24本頁(yè)面
【正文】 A financial asset or liability held for trading is one that was acquired or incurred principally for the purpose of generating a profit from shortterm fluctuations in price or dealers margin. A financial asset should be classified as held for trading if, regardless of why it was acquired, it is part of a portfolio for which there is evidence of a recent actual pattern of shortterm profittaking. Derivative financial assets and derivative financial liabilities are always deemed held for trading unless they are designated and effective hedging instruments. Heldtomaturity investments are financial assets with fixed or determinable payments and fixed maturity that an enterprise has the positive intent and ability to hold to maturity other than loans and receivables originated by the enterprise. 四類金融資產(chǎn)的定義 為交易而持有的金融資產(chǎn)或金融負(fù)債,指主要為了從價(jià)格或交易商保證金的短期波動(dòng)中獲利而購(gòu)置的金融資產(chǎn)或承擔(dān)的金融負(fù)債。一項(xiàng)金融資產(chǎn)不論因何種原因購(gòu)置，如果它屬于投資組合的組成部分，且有證據(jù)說(shuō)明最近該組合可實(shí)際獲得短期收益，則該金融資產(chǎn)應(yīng)歸類為為交易而持有的金融資產(chǎn)。對(duì)于衍生金融資產(chǎn)和衍生金融負(fù)債，除非它們被指定且是有效的套期工具，否則應(yīng)認(rèn)為是為交易而持有的金融資產(chǎn)和金融負(fù)債. 持有至到期日的投資指具有固定或可確定金額和固定期限，且企業(yè)明確打算并能夠持有至到期日的金融資產(chǎn)。企業(yè)源生的貸款和應(yīng)收款項(xiàng)不包括在內(nèi)?！ ∑髽I(yè)源生的貸款和應(yīng)收款項(xiàng),指企業(yè)直接向債務(wù)人提供資金、商品或勞務(wù)所形成的金融資產(chǎn)。但打算立即或在短期內(nèi)就轉(zhuǎn)讓的貸款和應(yīng)收款項(xiàng)不包括在內(nèi)，而應(yīng)歸類為為交易而持有的金融資產(chǎn)。在本準(zhǔn)則中，企業(yè)源生的貸款和應(yīng)收款項(xiàng)不應(yīng)包括在持有至到期日的投資內(nèi)，而應(yīng)另行歸類?！ 】晒┏鍪鄣慕鹑谫Y產(chǎn),指不屬于以下三類的金融資產(chǎn)：（1）企業(yè)源生的貸款和應(yīng)收款項(xiàng)；（2）持有至到期日的投資；（3）為交易而持有的金融資產(chǎn)。開(kāi)發(fā)階段 只有當(dāng)企業(yè)可證明以下所有各項(xiàng)時(shí),開(kāi)發(fā)（或內(nèi)部項(xiàng)目的開(kāi)發(fā)階段）產(chǎn)生的無(wú)形資產(chǎn)應(yīng)予確認(rèn)： ,使其能使用或銷售,在技術(shù)上可行； ??； ?。弧 ?企業(yè)應(yīng)證明存在著無(wú)形資產(chǎn)的產(chǎn)出市場(chǎng)或無(wú)形資產(chǎn)本身的市場(chǎng)；如果該無(wú)形資產(chǎn)將在內(nèi)部使用,那么應(yīng)證明該無(wú)形資產(chǎn)的有用性； 、財(cái)務(wù)資源和其他資源支持,以完成該無(wú)形資產(chǎn)的開(kāi)發(fā),并使用或銷售該無(wú)形資產(chǎn)； ,能夠可靠地計(jì)量. Development Phase An intangible asset arising from development （or from the development phase of an internal project） should be recognised if, and only if, an enterprise can demonstrate all of the following： ?。╝）the technical feasibility of pleting the intangible asset so that it will be available for use or sale； （b）its intention to plete the intangible asset and use or sell it； ?。╟）its ability to use or sell the intangible asset； ?。╠）how the intangible asset will generate probable future economic benefits. Among other things, the enterprise should demonstrate the existence of a market for the output of the intangible asset or the intangible asset itself or, if it is to be used internally, the usefulness of the intangible asset； ?。╡）the availability of adequate technical, financial and other resources to plete the development and to use or sell the intangible asset； （f）its ability to measure the expenditure attributable to the intangible asset during its development reliably10 / 1
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