注册会计师-会计第1页第01讲金融工具金融工具在注会考试中属于非常重要的章节，经常结合会计差错、日后事项、递延所得税等在综合题中进行考查。在复习备考中应当重点复习金融资产的重分类、金融工具的后续计量、金融资产减值、金融资产转移等内容。I.金融资产的分类Theclassificationoffinancialassets金融资产一般划分为以下三类：Financialassetscouldbegenerallycategorizedinto3groups:1.以摊余成本计量的金融资产；Financialassetsmeasuredatamortizedcost2.以公允价值计量且其变动计入其他综合收益的金融资产；Financialassetsmeasuredatfairvalueandchangesrecordedintoothercomprehensiveincome（或：Financialassetsatfairvaluethroughothercomprehensiveincome）3.以公允价值计量且其变动计入当期损益的金融资产。Financialassetsmeasuredatfairvalueandchangesrecordedintocurrentperiodprofitorloss（或：Financialassetsatfairvaluethroughprofitorloss）企业应当设置“交易性金融资产”科目核算以公允价值计量且其变动计入当期损益的金融资产。Enterpriseshouldset“TradingFinancialAsset”accounttoaccountforfinancialassetsatfairvaluethroughprofitorloss.II.金融工具的重分类Reclassificationoffinancialinstruments企业改变其管理金融资产的业务模式时，应当按照规定对所有受影响的相关金融资产进行重分类。企业对所有金融负债不得进行重分类。Whenenterprisechangesitsbusinessmodeofmanagingthisfinancialasset,allrelevantfinancialassetsaffectedshouldbereclassifiedaccordingtotheregulations.Theenterpriseshouldnotreclassifyallfinancialliabilities.企业对金融资产进行重分类，应当自重分类起采用未来适用法进行相关会计处理，不得对以前已经确认的利得、损失（包括减值损失或利得）或利息进行追溯调整。Whenreclassifiesfinancialassets,enterpriseshouldadoptprospectivemethodforaccountingtreatmentsincethereclassificationanditisnotallowedtoretrospectivelyadjustthegains,losses（includingimpairmentlossesorgains）orinterestwhichhasbeenrecognized.III.区分金融负债和权益工具需考虑的因素：Factorsneedtobeconsideredwhendistinctfinancialliabilitiesandequityinstruments:（1）合同所反映的经济实质；（1）Theeconomicessencereflectedbythecontract;（2）工具的特征。（2）Thefeaturesoftheinstru...
