Financial instruments在ACCA考試中要掌握的內(nèi)容有哪些？

Financial instruments在ACCA考試中要掌握的內(nèi)容有哪些？掌握ACCA考試的內(nèi)容是每位ACCA學(xué)員必須要做到的，同時學(xué)習(xí)的內(nèi)容可以運(yùn)用到工作中，為未來的發(fā)展做好鋪墊。

要想更好的學(xué)好ACCA考試的內(nèi)容，學(xué)員需要學(xué)習(xí)的課程有很多，F(xiàn)inancial instruments是ACCA考試的其中一個知識點(diǎn)。要想更好的掌握Financial instruments的內(nèi)容，學(xué)員必須了解其定義及包含的內(nèi)容。

戳：“各科必背定義+歷年真題中文解析+20年習(xí)題冊（PDF版）”

定義：Any contract that gives rise to both a financial asset of one entity and a financial liability or quity

instrument of another entity.

1) Financial asset: 可以是 cash，或 equity instrument of another entity; 或 contractual right

2) Financial liability: 可以是 contractual obligation

舉例：Trade payables; debenture loans(payable); mandatorily redeemable preference shares; forward contracts standing at a loss 預(yù)計(jì)虧損的遠(yuǎn)期合同 (Dr P&L, Cr FL)

3) Equity instrument. Any contract that evidences a residual interest in the assets of an entity after deducting all of its liabilities.

舉例：Own ordinary shares; warrants; non-cumulative irredeemable preference shares;

4) 金融衍生品 Derivative.三大特征：

– its value changes in response to an underlying variable (e.g. share price or interest rate)

– it requires little or no initial net investment

– it is settled at a future date.

5) 復(fù)合金融工具 Compound instruments：It contains some characteristics of equity and some of financial liability then its separate components need to be classified separately.

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