Definitions
Financial transactions, that is, in order to exchange the same currency in the future, an additional tolerance or abandonment of liquidity preferences.
Liquidity refers to the ability to achieve a certain financial asset.
Financial transactions, that is, in exchange for other financial assets, and in most financial assets, the fluidity of currency is optimal. Therefore, the reduction in liquidity means an improvement in asset risk holdings. Therefore, in such a way to decrease, while the risk of holding assets, the remuneration should be obtained, that is, interest.
Classification
Financial transaction classification
1. can be divided into the composition of the transaction :
(1) Direct financial transactions refer to financing activities directly under financial markets, such as enterprises to issue stocks or bonds in financial markets, and residents buy bonds or stocks. The company has got an investment funds
(2) indirect financial transactions refer to financing activities implemented between the financial institutions, all institutional departments, including generals, deposits, loans, settlement funds, insurance reserves, Financial institutions, reserve and central bank loans, etc.
II. Is the subject matter trading two parties is financial instrument to see:
1, financial instruments and non-financial instruments transaction
transaction party The tool exchanges the other non-financial instrument, such as residents to buy goods and services with cash or credit cards, and the company is dividing bank deposit tax. Reducing or increasing the ownership of the transaction party (residents, enterprises, etc.) financial assets.
Features: The result of the transaction is the market. If residents use cash to buy consumer goods, the ownership of the medieval resource (consumer goods) will be transferred from the store to residents, and the ownership of the corresponding cash is transferred from residents to shop.
2, financial instruments and financial instruments Transaction
transaction party exchanges the other financial instrument of each other with a financial instrument, the exchange of existing financial assets and other financial assets, If the resident purchase stocks in cash, the company uses bank deposits to buy Treasury coupons. Such transactions have caused the production, transfer or clearness of financial asset ownership and financial liabilities.
Features: The premise is that some units or individual funds have been completed, while another unit or personal funds have a shortage. This type of financial transaction has not changed any actual resources. It is a kind of funding borrowing behavior. The result of the transaction is not a market clear, but it produces credit and debt - the party of the transaction has obtained financial credit, the other party Then bear financial debt.
For example, residents use cash to buy Treasury coupons, essence is the government to borrow from residents. Before the transaction, the residents and governments "You don't owe me, I don't owe you"; after the transaction, the residents and the governments have had a creditor's debt relationship, and residents lend funds, with the government's credit, government borrowing The funds have assumed the debt of residents. Certification of credit, credentials for debts are financial instruments, such as Treasury coupons. Residents buy Treasury coupons, it has a financial asset. Financial credit is equivalent to financial assets; the government is sold out of the country, that is, the government has a liability to the buyer, so the financial debt is equivalent to financial liabilities. Explanation, the result of financial transactions is to produce new financial assets and financial liabilities.
three, financial transactions divided into:
1, direct financing: Main bonds and stocks, is a company, government, etc., directly raised funds directly from the financial market, Financial institutions only provide services such as sales and sales, and cannot afford the role of intermediate lenders.
2, indirect financing: mainly loans, financial institutions play a multi-role that raises funds and uses funds.
The financial market will be dispersed in various institutional departments by direct financing and indirect financing.
Accounting principles
Financial transaction accounting principles
1, identify and remove non-trading activities Value changes in financial asset liabilities, according to the definition of financial transactions, two standards have two:
(1) changes in financial asset ownership;
(2) generation New financial assets or liabilities.
As long as any of these two standards can be identified as making financial transactions.
2, valuation principles: How to scientifically determine the price of financial instruments participating in financial transactions during accounting. Financial transactions should be recorded as a price of assets, and the transaction should be recorded in the same price. In the price, there is neither a fee, commission, and other similar payments to the services provided in the transaction (these should be unified as a service purchase process), which does not include financial transaction taxes (it should be included in the product tax).
3, recording time Principle: The two parties of financial transactions should record transactions at the same time, of which:
(1) Between financial instruments and financial instruments, should be in finance Record when asset ownership is transferred.
(2) Transactions between financial instruments and non-financial instruments, the recording time of financial transactions should be at other accounts with this non-financial instrument (accounting, investing output accounting or balance of payments) The recording time in the algorithm, etc., that is, the time record of the actual transaction.
4, recording base - Net amount and merger principles refer to what is based on what is based on financial transactions. Describe the trading status of a type of asset project, you can use the incidence of item-by-item transactions: the total amount and the return of the revenue.
(1) Net record: Depending on the financial account, it can record various financial transactions in the current net acquisition and debt.
(2) Net acquisition of financial assets: Netted in the total financial assets of financial assets and the total amount of financial assets depends on;
(3) net occurrence It is the net income of the total liabilities that have occurred during the calculation period and the net repayment of debt.
If the bond transaction is used, the bond winner shall submit the net amount of bonds sold by the bonds obtained in this period as a record basis, and recorded the financial assets; the bond issuer should be in its current issue The net bond subtracted to pay for the net bonds was submitted as a record basis and recorded financial liabilities.
Describes a general transaction condition, which can use detailed data of the overall unit, or the combined data of each group after combining the overall unit packet can also be used. The merger is the process of canceling the financial asset and liabilities of the financial asset and liabilities in a group of institutions. For a general speech, the financial transaction accounting uses the merged data as a recorded basis, and the merges can be carried out in terms of the national economy, institutional and sub-sector according to the analysis. However, different levels of mergers have different significance for economic analysis. The merged data should also be net.
Accounting content
Financial transaction The basic content of the accounting
1. currency gold and special mention Accounting of the right. Monetary gold and special withdrawal rights are the result of the currency gold and special withdrawal rights between monetary gold and special withdrawals between countries.
2. The accounting of the generals and deposits. The net increase in infantidity is the changes in financial assets in all departments. The net development of national currencies is the liability change of financial institutions, and foreign currency net inflows is the liability change of foreign sector. The net increase in deposits in various departments is the changes in financial assets of each department, and is the liability change of financial institutions. If the deposit business occurs between China and abroad, there will be changes in financial assets in foreign sectors and the changes in financial assets.
3. Accounts for securities outside the stock. Securities purchased by minimal deposits in various departments are the changes in financial assets in all departments, and securities issued during the period of each department are the liability changes in various departments. If these securities issuance purchase disposal occurs between domestic and abroad, the foreign department will change the change and debt changes in financial assets.
4. The accounting of the loan. The net increase in loans is the liability change of each loan department, and it is a financial institution and financial assets. If some part of the loan business belongs to abroad, the relevant financial assets and liabilities will be recorded in foreign sectors.
5. Accounts for stocks and other rights. The net increase in new issued stocks and other equity is the financial assets of the liabilities in the departments of the issuer, the financial assets of the purchaser and equity owners. For stock trading in the secondary market, traders should record financial assets in accordance with the net amount of net sales to the purchase. For quasi-company, the net increase in the rights of corporate owners is the financial asset change of the owner's department, which is the liability change of the enterprise department. If stocks and property rights transactions have occurred abroad and domestic direct investment, they should record their financial assets and liabilities in foreign sectors.
6. Accounting for insurance specializen. The net interest in the live insurance and the funds of the Life Insurance and Pension is recorded in the financial assets of the household sector and the financial asset changes in the financial institutions. For prepaid premiums and unrestricted claims, the change in the finals of the initial in the early stage of the initial payment and the change of financial assets of the financial institutions.
7. Other accounts should be charged. Other transactions that should be charged should be recorded as the financial asset changes in the subsequent subsequent institutional departments in the attribution, respectively, according to the income of the settlement unit, respectively.
Trading tool
Financial transaction Tool
indicates that the financial asset ownership is financial instrument, It mainly includes:
(1) informed.
refers to the currency present in the market circulation field in cash. It is obtained by the people's bank's accumulated currency minus currency minus national bank inventory cash. Including residents' handheld cash in cash, enterprises and institutions. It is the liability of the financial sector and is the asset of other sectors.
(2) deposit.
refers to the financial institution's currency payment to be deposited, and the depositor can pay the credit business at any time or at the agreed time. Including the current deposit, regular deposit, household savings deposit, fiscal deposit, foreign exchange deposit and other deposits.
(a) Base deposit refers to the deposit period is unrestricted and can save people and extracted deposits at any time. Including the living savings deposits of residents, the settlement deposit of the company, the administrative unit (currently in the government).
(b) The regular deposit refers to a deposit with a certain period. Including regular savings deposits of residents, regular deposits of enterprises and institutions.
(3) loan.
refers to the credit business that the financial institution will give the funds to the customer and the credit business of the customer and the reply. Reflecting the various forms of forms of forms provided by the financial institution to the non-financial sector, including short-term loans, medium and long-term loans, fiscal loans, foreign exchange loans and other loans.
(4) Securities.
includes bonds and stocks, where bonds are represented by bond buyers or because of sales products, they can trade in financial markets and represent a written certificate of certain claims. Including government bonds, financial bonds, corporate bonds, commercial tickets, payment of fixed income but does not provide legal enterprise residual value sharing rights.
Among them, government bonds refer to viable securities issued in order to raise funds, including Treasury coupons and various public debt.
Stock refers to the proof shareholder's investment issued by the company and enjoys equity securities that have interests and obligations according to their shares.
(5) Insurance reserve.
refers to the net interest, premium prepaid for the Life Insurance Reserve and Pension Fund, and the non-descendant claim.
(6) settlement funds.
refers to the funding funds for financial institutions for settlement purposes.
(7) Financial institutions.
refers to funds between all financial institutions, including peer storage and peer demolition loans.
(8) Reserve.
refers to the fundamental deposits of the central bank and the statutory reserve for the central bank.
(9) Central Bank loans.
refers to the loan of the central bank to all financial institutions.
(10) Foreign direct investment.
refers to investment in foreign countries and my country in a foreign-owned, joint venture, cooperation and cooperative exploration and development.
(11) Reserve assets.
refers to the external assets that the central bank owns and effectively controls at any time. Reflecting all kinds of financial assets that have been paid directly, including the central bank's gold reserves, foreign exchange reserves, reserve positions, special funds and other creditors of the International Monetary Fund.
(12) International Revenue and Net Error and Leading.
refers to the error and omissions caused by incomplete data incomplete, statistical time, statistical caliber, statistical classification, pricing standard, and exchange rate converting method, etc., which are equal to the international balance of payment. Regular account difference plus capital and financial account difference reduction reserve asset increase.
Related regulations
Financial transaction FinancialTransactions transactions in Financial Assets in the financial market. In the transaction, the ownership of financial assets has changed, causing financial creditor debts to produce and clear. According to the liquidity of the assets and describes the legal characteristics of the basic relationship between creditors and the debtor, the following categories: foreign exchange, gold and special spending rights, informed and inventory deposits, securities, loans, stocks, stocks and other rights outside the stock, Insurance special reserve, other receivables / payable accounts. If you don't divide the profit, you are the synonym of investment, and the investment emphasizes the results, it is for value-added. Financial Trading (Financial Trading) emphasizes the activity itself and repetitive. Such financial transactions have entered the new economic activities of derivative financial transactions (legal sense). New electronic financial transactions have also included recent.