周周记（二）：财务会计学习（7）

摘要：一般来说，企业投资于上市公司的股票，如果其目的不是为了短期内出售以赚取差价，也不是为了对被投资单位实施控制、共同控制或重大影响等，就可以将其指定为其他权益工具投资。

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【周周记（二）：财务会计学习（7）】

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"Weekly Journal (2): Financial Accounting Study (7)"

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其他权益工具投资

Other Equity Instrument Investments

1. 定义

1. Definition

根据《企业会计准则第22号——金融工具确认和计量》，其他权益工具投资是指企业指定为以公允价值计量且其变动计入其他综合收益的非交易性权益工具投资。

According to Accounting Standard for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments, other equity instrument investments refer to non-trading equity instrument investments designated by enterprises to be measured at fair value and whose changes are included in other comprehensive income.

2. 核算范围

2. Accounting Scope

一般来说，企业投资于上市公司的股票，如果其目的不是为了短期内出售以赚取差价，也不是为了对被投资单位实施控制、共同控制或重大影响等，就可以将其指定为其他权益工具投资。

Generally speaking, if an enterprise invests in the stocks of listed companies and its purpose is not to sell them in the short term to earn the price difference, nor to exercise control, joint control or significant influence over the investee, it can designate them as other equity instrument investments.

对非上市公司的股权投资，在某些情况下，如果企业不准备通过交易获取短期收益，且不符合长期股权投资的核算条件，也可能分类为其他权益工具投资。

In some cases, equity investments in unlisted companies may also be classified as other equity instrument investments if the enterprise does not plan to obtain short-term Profits through transactions and does not meet the accounting conditions for long-term equity investments.

3. 会计处理

3. Accounting Treatment

初始计量：按公允价值和交易费用之和作为初始入账金额。如果支付的价款中包含已宣告但尚未发放的现金股利，应当单独确认为应收项目。

Initial Measurement: The initial recorded amount is the sum of the fair value and transaction costs. If the paid price includes declared but undistributed cash dividends, they should be separately recognized as receivables.

会计分录：借：其他权益工具投资——成本；应收股利；贷：银行存款等。

Accounting Entries: Debit: Other Equity Instrument Investments - Cost; Dividends Receivable; Credit: Bank Deposits, etc.

后续计量

Subsequent Measurement

公允价值变动：资产负债表日，其他权益工具投资应当以公允价值计量，其公允价值变动计入其他综合收益。

Fair Value Changes: On the balance sheet date, other equity instrument investments should be measured at fair value, and the changes in their fair value should be included in other comprehensive income.

会计分录：若公允价值上升，借：其他权益工具投资——公允价值变动；贷：其他综合收益。若公允价值下降，则做相反分录。

Accounting Entries: If the fair value increases, Debit: Other Equity Instrument Investments - Fair Value Changes; Credit: Other Comprehensive Income. If the fair value decreases, the opposite entry should be made.

股利收入：被投资单位宣告发放现金股利时，按应享有的份额确认为投资收益。

Dividend Income: When the investee declares the distribution of cash dividends, the share to which the enterprise is entitled should be recognized as investment income.

会计分录：借：应收股利；贷：投资收益。

Accounting Entries: Debit: Dividends Receivable; Credit: Investment Income.

处置：处置其他权益工具投资时，应将取得的价款与该金融资产账面价值之间的差额计入留存收益，同时将原计入其他综合收益的累计利得或损失从其他综合收益中转出，计入留存收益。

Disposal: When disposing of other equity instrument investments, the difference between the obtained price and the book value of the financial asset should be included in retained earnings, and at the same time, the accumulated gains or losses previously included in other comprehensive income should be transferred out of other comprehensive income and included in retained earnings.

会计分录：借：银行存款等；贷：其他权益工具投资——成本、——公允价值变动；盈余公积、利润分配——未分配利润（或借方）。同时，借：其他综合收益；贷：盈余公积、利润分配——未分配利润（或借方）。

Accounting Entries: Debit: Bank Deposits, etc.; Credit: Other Equity Instrument Investments - Cost, - Fair Value Changes; Surplus Reserves, Profit Distribution - Undistributed Profits (or debit side). At the same time, Debit: Other Comprehensive Income; Credit: Surplus Reserves, Profit Distribution - Undistributed Profits (or debit side).

4. 列报

4. Presentation

在资产负债表中，其他权益工具投资根据其流动性，列报在“其他权益工具投资”项目（非流动资产部分）或“其他非流动金融资产”项目中。在利润表中，其股利收入计入投资收益项目。而公允价值变动产生的其他综合收益，则在资产负债表的所有者权益部分以及所有者权益变动表中进行列报。

In the balance sheet, other equity instrument investments are presented in the "Other Equity Instrument Investments" item (in the non-current assets section) or the "Other Non-current Financial Assets" item according to their liquidity. In the income statement, their dividend income is included in the investment income item. The other comprehensive income generated by the changes in fair value is presented in the owners' equity section of the balance sheet and the statement of changes in owners' equity.

5. 对企业财务的影响

5. Impact on Corporate Finance

对资产的影响：其他权益工具投资的公允价值变动会直接影响企业资产的账面价值，进而影响企业的资产总额。

Impact on Assets: The changes in the fair value of other equity instrument investments will directly affect the book value of the enterprise's assets, thereby affecting the total assets of the enterprise.

对利润的影响：由于其公允价值变动不计入当期损益，而是计入其他综合收益，所以通常情况下不直接影响企业的当期利润，只有在处置时将相关的其他综合收益转入留存收益，才会间接影响企业的利润分配。

Impact on Profits: Since the changes in their fair value are not included in the current profit and loss, but in other comprehensive income, they usually do not directly affect the enterprise's current profit. Only when the relevant other comprehensive income is transferred to retained earnings during disposal will it indirectly affect the enterprise's profit distribution.

对所有者权益的影响：公允价值变动计入其他综合收益，会直接影响企业的所有者权益总额，使所有者权益随着资产的公允价值波动而变动。

Impact on Owners' Equity: The inclusion of changes in fair value in other comprehensive income will directly affect the total owners' equity of the enterprise, causing the owners' equity to change with the fluctuations in the fair value of assets.v

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