ACCA考试Financial instruments要掌握的内容有哪些？

Financial  instruments在ACCA考试中要掌握的内容有哪些？掌握ACCA考试的内容是每位ACCA学员必须要做到的，同时学习的内容可以运用到工作中，为未来的发展做好铺垫。

要想更好的学好ACCA考试的内容，学员需要学习的课程有很多，Financial  instruments是ACCA考试的其中一个知识点。要想更好的掌握Financial instruments的内容，学员必须了解其定义及包含的内容。

定义：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

举例：Trade payables; debenture loans(payable); mandatorily redeemable  preference shares; forward contracts standing at a loss 预计亏损的远期合同 (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.

举例：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) 复合金融工具 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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