周周记（二）：财务会计学习（6）

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【周周记（二）：财务会计学习（6）】

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Today, the editor brings you

"Weekly Journal (2): Financial accounting Study (6)"

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债权投资

Debt Investments

1. 定义

1. Definition

债权投资是指企业以摊余成本计量的长期债权投资。简单来说，就是企业购买债券等债权性证券，目的是为了获取固定的利息收入，并在债券到期时收回本金。例如，企业购买了某公司发行的5年期债券，金额为100万元，年利率为5%，这就属于债权投资。

Debt investments refer to long - term debt investments measured by enterprises at amortized cost. Simply put, it means that enterprises purchase debt - related securities such as bonds with the aim of obtaining fixed interest income and recovering the principal when the bonds mature. For example, if an enterprise purchases a 5 - year bond issued by a certain company with an amount of 1 million yuan and an annual interest rate of 5%, this belongs to debt investment.

2. 初始计量

2. Initial Measurement

债权投资的初始成本包括购买价款和相关交易费用，但不包括已到付息期但尚未领取的债券利息。例如，企业花102万元购买债券，其中2万元是交易费用，另外如果债券包含已到付息期但尚未领取的利息1万元，那么债权投资的初始入账金额应该是102万元，那1万元应作为应收利息单独核算。

The initial cost of debt investments includes the purchase price and relevant transaction costs, but does not include the bond interest that has reached the interest - payment period but has not been received. For example, if an enterprise spends 1.02 million yuan to purchase a bond, of which 20,000 yuan is the transaction cost, and if the bond includes 10,000 yuan of interest that has reached the interest - payment period but has not been received, then the initial recorded amount of the debt investment should be 1.02 million yuan, and the 10,000 yuan should be accounted for separately as interest receivable.

会计分录通常为：

The accounting entries are usually as follows:

借：债权投资——成本（债券面值）

Debit: Debt Investments - Cost (Face Value of Bonds)

债权投资——利息调整（可能在借方或贷方，差额部分）

Debt Investments - Interest Adjustment (May be in the debit or credit side, the difference part)

应收利息（已到付息期但尚未领取的利息）

Interest Receivable (Interest that has reached the interest - payment period but has not been received)

贷：银行存款（实际支付的金额）

Credit: Bank Deposit (The actual amount paid)

3. 后续计量

3. Subsequent Measurement

采用摊余成本法进行后续计量。摊余成本是指该金融资产或金融负债的初始确认金额经下列调整后的结果：①扣除已偿还的本金；②加上或减去采用实际利率法将该初始确认金额与到期日金额之间的差额进行摊销形成的累计摊销额；③扣除已发生的减值损失（仅适用于金融资产）。

The subsequent measurement is carried out using the amortized cost method. The amortized cost refers to the result of adjusting the initial recognition amount of the financial asset or financial liability as follows: ① Deduct the repaid principal; ② Add or subtract the cumulative amortization amount formed by amortizing the difference between the initial recognition amount and the maturity amount using the effective interest rate method; ③ Deduct the impairment loss that has occurred (only applicable to financial assets).

实际利率法是指按照金融资产或金融负债（含一组金融资产或金融负债）的实际利率计算其摊余成本及各期利息收入或利息费用的方法。实际利率，是指将金融资产或金融负债在预期存续期间或适用的更短期间内的未来现金流量，折现为该金融资产或金融负债当前账面价值所使用的利率。

The effective interest rate method refers to a method of calculating the amortized cost and the interest income or interest expense of each period of a financial asset or financial liability (including a group of financial assets or financial liabilities) according to its effective interest rate. The effective interest rate refers to the interest rate used to discount the future cash flows of a financial asset or financial liability within its expected duration or a shorter applicable period to the current book value of the financial asset or financial liability.

例如，企业购买的债券面值为1000元，票面利率为4%，实际利率为5%，期限为3年。每年的利息收入计算如下：

For example, if an enterprise purchases a bond with a face value of 1000 yuan, a coupon rate of 4%, an effective interest rate of 5%, and a term of 3 years. The calculation of annual interest income is as follows:

首先计算初始入账金额假设为972.77元（具体计算过程涉及现金流折现等复杂计算）。

First, assume the initial recorded amount is 972.77 yuan (the specific calculation process involves complex calculations such as cash - flow discounting).

第一年的利息收入 = 972.77×5% = 48.64元，应收利息 = 1000×4% = 40元，利息调整摊销额 = 48.64 - 40 = 8.64元。

The interest income in the first year = 972.77×5% = 48.64 yuan, the interest receivable = 1000×4% = 40 yuan, and the amortization amount of interest adjustment = 48.64 - 40 = 8.64 yuan.

此时债权投资的摊余成本 = 972.77 + 8.64 = 981.41元。

At this time, the amortized cost of the debt investment = 972.77 + 8.64 = 981.41 yuan.

会计分录为：

The accounting entry is:

借：应收利息40

Debit: Interest Receivable 40

债权投资——利息调整**8.64

Debt Investments - Interest Adjustment 8.64

贷：投资收益48.64

Credit: Investment Income 48.64

4. 减值处理

4. Impairment Treatment

企业应当在资产负债表日对以摊余成本计量的金融资产（如债权投资）的账面价值进行检查，有客观证据表明该金融资产发生减值的，应当计提减值准备。

Enterprises should check the book value of financial assets measured at amortized cost (such as debt investments) on the balance sheet date. If there is objective evidence indicating that the financial asset has been impaired, an impairment provision should be made.

减值准备的金额为该金融资产的账面价值与其预计未来现金流量现值之间的差额。例如，企业经过评估，发现某债权投资未来现金流量现值为90万元，而账面价值为100万元，那么应计提减值准备10万元。

The amount of the impairment provision is the difference between the book value of the financial asset and the present value of its estimated future cash flows. For example, after evaluation, an enterprise finds that the present value of the future cash flows of a certain debt investment is 900,000 yuan, while the book value is 1 million yuan. Then, an impairment provision of 100,000 yuan should be made.

会计分录为：

The accounting entry is:

借：信用减值损失10

Debit: Credit Impairment Loss 10

贷：债权投资减值准备10

Credit: Impairment Provision for Debt Investments 10

5. 处置

5. Disposal

当企业处置债权投资时，应将取得的价款与债权投资账面价值之间的差额计入投资收益。

When an enterprise disposes of debt investments, the difference between the proceeds obtained and the book value of the debt investments should be recorded in investment income.

例如，企业将账面价值为105万元的债权投资以110万元的价格出售，会计分录为：

For example, if an enterprise sells a debt investment with a book value of 1.05 million yuan at a price of 1.1 million yuan, the accounting entry is:

借：银行存款110

Debit: Bank Deposit 110

贷：债权投资105

Credit: Debt Investments 105

投资收益5

Investment Income 5

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