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。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)計虧損的遠期合同 (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.
》》》ACCA憑成績享好禮！*享五折特惠！并得融躍學(xué)習(xí)禮包！
ACCA考試的知識點內(nèi)容就分享這么多，學(xué)員如果還有更多的內(nèi)容想要學(xué)習(xí)，可以在線咨詢老師或者添加老師微信（rongyuejiaoyu）。
