注会 第二章 金融资产(三)[纯文本](国外英语资料).doc

注会 第二章 金融资产(三)[纯文本](国外英语资料) Fourth loans and receivables I. content Loans and receivables are non derivative financial assets that are not quoted in the active market and are recoverable or fixed. Compared with the held to maturity investment the recovery amount is fixed or is determined, the non derivative financial assets as two features, the main difference between the loans and receivables should be emphasized in the definition of not quoted in an active market. We are learning and practical application, we must pay attention to, as held to maturity investment accounting of financial assets in the active market must have a price, that is to say if the enterprise purchase bonds in the active market does not offer, so can not be held to maturity investment accounting. As a result, it can be seen that the main difference between holding maturity investments, loans and receivables is whether there is an offer in an active market. Two, accounting The principles of accounting for loans and receivables are very close to those held to maturity, and are subsequently measured using amortized costs. Difference: the receivable does not need to calculate the investment income and interest receivable for each period, because it can be interpreted as a bond investment with zero coupon interest rate. Similarity: measured by amortized cost. Enterprise accounts receivable in no provision for bad debts under the condition that the assumption at the beginning of the period is 10 million, or 1000 million measurement period, which means that the amortized cost itself is 10 million, or in its amortized cost, due to the amortization of no interest adjustment, the real interest rate and the nominal interest rate is equal to the zero, so the amortized cost unchanged. Key points of accounting for loans and receivables: 1. a loan issued by a financial enterprise in accordance with the current market conditions shall be the sum of the principal of the loan and the relevant transaction costs