etscouldbecategorizedi
to4groups1）以公允价值计量且其变动计入当期损益的金融资产；Fi
a
cialassetsmeasuredatfairvaluea
dcha
gesrecordedi
tocurre
tperiodprofitorloss（或：Fi
a
cialassetsatfairvaluethroughprofitorloss）2）持有至到期投资；Thei
vestme
tswhichwillbeheldtomaturity（或：heldtomaturityi
vestme
ts）
f3）贷款和应收款项；Loa
sa
dtheaccou
tsreceivablea
d4）可供出售金融资产。Fi
a
cialassetsavailableforsale一、以公允价值计量且其变动计入当期损益的金融资产Fi
a
cialAssetsMeasuredatFairValuea
dCha
gesRecordedi
toCurre
tPeriodProfitorLoss以公允价值计量且其变动计入当期损益的金融资产，可以进一步分为交易性金融资产和指定为以公允价值计量且其变动计入当期损益的金融资产。Fi
a
cialassetsatfairvaluethroughprofitorlosscouldbefurtherdividedi
tofi
a
cialassetsheldfortradi
ga
dfi
a
cialassetsthataredesig
atedasfi
a
cialassetsmeasuredatfairvaluea
dthecha
gesofwhicharerecordedi
tocurre
tperiodprofitorloss金融资产满足下列条件之一的，应当划分为交易性金融资产：Itshouldbeclassifiedasfi
a
cialassetheldfortradi
gifo
eofthefollowi
gco
ditio
sismet（1）取得该金融资产的目的，主要是为了近期内出售。Thepurposeofobtai
i
gfi
a
cialassetsistosellrece
tly（2）属于进行集中管理的可辨认金融工具组合的一部分，且有客观证据表明企业近期采用短期获利方式对该组合进行管理。Itisapartofide
tifiablefi
a
ciali
strume
twhichisce
trallyma
ageda
dthereisobjectiveevide
cestati
gthatthee
terprisema
agesthecombi
atio
throughthewayofobtai
i
gshorttermgai
i
rece
tperiod（3）属于衍生金融工具。Itbelo
gstothederivativefi
a
ciali
strume
ts会计处理Accou
ti
gtreatme
ts1初始计量I
itialmeasureme
t应当按照公允价值进行初始计量。Upo
i
itialmeasureme
t，itshouldbemeasuredatfairvalue会计处理Accou
ti
gtreatme
ts注意：please
ote（1）对于以公允价值计量且其变动计入当期损益的金融资产，相关交易费用应当直接计入当期损益。Forthefi
a
cialassetsmeasuredatfairvaluesa
dthecha
gesofwhicharerecordedi
totheprofita
dlossofthecurre
tperiodthetra
sactio
expe
sesthereofshallbedirectlyrecordedi
totheprofita
dlossofthecurre
tperiod（2）支付的价款中包含的已宣告但尚未发放现金股利或债券利息，应当单独确认为应收项目进行处理。Thedebe
turei
terestsorcashdivide
dsdeclaredbut
otpaidi
cludedi
thepayme
tsforacquisitio
offi
a
cialassetsshouldberecordedi
toreceivableseparately会计分录Jour
ale
tryDrTradablefi
a
cialassetscostDivide
dreceivableI
terestreceivableIr