全部
全部
課程
資訊
問答
會(huì)計(jì)知道
專題
我要提問
What management and leadership skills do the most successful Senior Executives possess?What are the qualities and characteristics of the ideal finance leader?Recently,CFO Research Services,in collaboration with Tatum,surveyed 250 senior finance executives at North American companies on the non-technical business management and leadership skills that finance executives not only under pressure to manage financial compliance,processes,and controls in an environment of intense regulatory scrutiny,but also need to meet the demands of an expanded business mandate.
Indisputably,broad management training will help senior executives manage and support the business,however they also seek training on industry and competitive dynamics,business management,and the skills often labeled as‘soft skills’-collaboration,negotiation,and communication.
This training will offer practical guidance to Senior Executives on how to consolidate and promote their financial leadership by adopting the advanced leadership outcome model and the applicable financial signatures,as well as explore on how performance management and decision making are being embraced throughout companies and in diverse business categories.Through presentations from leading thought leader and cutting-edge case studies,this training will highlight the extensive reach of the achievement of enterprise’s valuation goals.
A Revolutionary new approach to Executive assessment with a full suite of evaluation instruments
Increasing the valuation of the enterprise by choosing the right alignment process to best achieve the enterprise’s valuation goals
Enabling your top executives to understand the potential of their own financial profile to improve the enterprise’profitability and valuation and align their operational mission to the enterprise valuation goals.
Understanding how to identify,select,and retain executives with a winning financial signature
Strengthening enterprise Human Resource processes by implementing the correct HR processes for achieving the targeted level of profitability
Turning analytics into action for gaining the ability to change course in volatile circumstances as well as a true competitive advantage
Taking a methodical approach to improving decision making to boost revenue,shareholder return,and return on invested capital
C-level including CEO,CFO,COO,CMO,Chief Human Resources Officer,Chief Learning Officer
Line executives and managers including Vice-Presidents,P&L managers,General Managers
Training and development executives,including leadership development managers
Human resource executives including HR heads,recruitment,succession planning executives
Chapter 1 | Chapter 2 |
-The Leadership Outcome Model -Identifying and Measuring Financial Style and Personality -The components of Financial Style and Personality -Work group 1:Buying Mission Exercise -Financial Signatures and Missions -The Nine Financial Signatures -How Financial Signature is impacted by Corporate Strategy -Work group 2:Team Financial Style Simulation -Are there Good and Bad Financial Signatures? -Financial Signature and Executive Performance -Strategy and Innovation -Operations -Sales -Quality -Customer Service -Valuation and Financial Mission -Defining the Financial Mission of an Executive -Why Financial Signature and Mission Differ -The Components of Financial Mission -Alignment of Financial Mission with Team,Business Unit and Company Financial Missions -Work group 3:Company Financial Style and Valuation Simulation | -Maximizing Your Financial Performance -Turing Analytics into Action -Four Dimensions of Decision Making and Execution -Five Step Process for improving decision effectiveness -Financial Mission and Business Strategy -Work group 4:Valuation Impact of the CEO Exercise -Macroeconomic and Microeconomic Impacts of Financial Signature -Company Evolution -Capital Intensity -Market Evolution -Competitive Dynamics -Market Capitalization and Valuation -Work group 5:Competitive Simulation -Improving Leadership Outcome -Leadership Outcome Type and Financial Mission -Financial Mission and Career Success -Financial Mission and Leadership Agility -Changing Financial Mission -Work group 6:Leadership Outcome Simulation -Case Study–Financial Mission and Outcome -Work group 7:Coaching Simulation -Conclusions in Financial Leadership |
想了解最新詳細(xì)課程大綱及資料，點(diǎn)擊網(wǎng)頁(yè)左側(cè)的在線咨詢圖標(biāo)，與在線老師交流咨詢領(lǐng)取。
Worldwide famous‘Toyota pioneered lean practices’crashed and burned in early 2010,which changed the fate of the world top one automobile manufacturer and also rang the alarm bell to all the finance and operation executives that how to avoid Toyota tragedy while implementing lean finance into production.
As the lean approach percolates into ever wider circles of operations,it ceases to be about best practice and starts to become a part of the fabric of doing business.The important thing,in the heat of competition,will be how well companies implement them and averse the follow-up risks,which caused by the diversity of cultures,infrastructures and environments.
This training aims to look at wider ranging operational excellence programs and the methods of successful implementation.It is also more about building the energy and engagement of employees from the shop floor and the office pool upward,tapping into their ideas,focusing them on constant problem solving,and keeping them open to change and flexibility.
Learning how companies like Boeing,Parker Hannifin,Siemens,Messier Dowty and hosts of smaller firms are revolutionizing accounting,control and measurement processes
The first systematic lean program about the specifics of adapting financial systems to better serve lean operations by the world leading lean authority
Providing accurate,timely and understandable information to motivate the lean transformation throughout the organization,and for decision-making leading to increased customer value,growth,profitability,and cash flow
Using lean methods to eliminate waste from the accounting processes while maintaining thorough financial control
Supporting the lean culture by motivating investment in people,providing information that is relevant and actionable,and empowers continuous improvement at very level of the organization
Developing action plans for implementing Lean Accounting methods in participating companies considering the existing defense industry structural barriers
Learning the approach of how to design and measure work to achieve business objectives to implement your lean system design
Helping the design of a radically new way of the processes and savagely eliminating wastes from it
Putting performance measurement on a different level
Reducing customer wait times and creating value to them by kinds of tools
Executive Leaders,Financial Professionals,Lean Specialists
Financial Directors,Financial Managers,Accountants
Senior Managers in Operations,Product,Procurement,Sales,and Marketing,etc.
Highly recommending to bring a small group or team to the workshop to maximize the benefits
Lean Introduction
Five Principles of Lean Thinking
New lean methods of accounting,control&measurement
Box Score
The Structure of Box Score
Box Score implementing in lean accounting to prioritize the lean improvement projects
Value Stream Management
The importance and helpfulness of value streams
A standard method for determining the value stream flows
Flows implementing for developing the best value stream organization
Group Work:Design a value stream structure for a company making values and manifolds
Lean Performance Measurements
Lean measurements‘Starter Set’
‘Lean Performance Measurement Linkage Chart’
Changing‘command&control’management style to a lean management style
Value Stream Accounting
Value streams as the primary cost objects
Collecting information of summary,direct value stream revenue and cost
Creating a‘Plain English’income statement
Exercise
Value Steam Capacity
Value steam map
Capacity model
Value stream capacity usage and analysis
Exercise
Decision Making
Box Score decision-making templates
Effective decision making
Exercise
Transaction Elimination
Identifying and eliminating the wasteful transactions
Transaction Elimination Maturity Path Matrix
Lean Accounting‘Footprint’Chart–current&future state
Documenting the changes
Exercise
Box Score in an Administrative Process
Box Score for monitoring and improving the process
Radical improvement in an account payable process
Implementation of Basic Lean Accounting
Approach to the implementation of basic lean accounting
想了解最新詳細(xì)課程大綱及資料，點(diǎn)擊網(wǎng)頁(yè)左側(cè)的在線咨詢圖標(biāo)，與在線老師交流。
Accenture research shows that more than 70%business results will be influenced by outstanding finance function.Any enterprise doesn’t achieve the finance function transforming will definitely be threatened in nowadays fierce competition for lacking of decision support.As qualified finance executives,we should simplify the underlying business process,increase the time of decision-making support.Worldwide top companies have seized the opportunity to transform the finance function to achieve more effective financial work,then how about you?
This course invites Dr.Alan Parkinson,the well-known professor of University College London,to be the honorable lecturer on presenting the impacts of the changing world on finance function,and raising the response of finance function to the external influences.Alan will also guide the finance executives to utilize‘DMAIC Principle’(Define,Measure,Analyze,Improve,and Control)for optimizing company’s finance process.This course will help companies create values from customers’perspective and implement effective financial reform for enhancing competitive advantages.
?Knowing current worldwide changes and their major influence on finance function
?Understanding the finance function solutions for coping the changes and the development tendency of finance accounting
?Learning‘DMAIC Principle’for optimizing the finance process
?Strengthening data mining and acknowledgement
?Building partnership between finance and management level
?Enhancing value creation from customers’perspective
CFO
Finance Director
Chief Accountant
Finance Manager
Finance/Accounting Personnel
Day 1 |
-The implications of a changing world for the Finance function -Tasks of Accountants -Changes in The Organisational World -Manual Workers vs Knowledge Workers -The Impact on the World of Accountants Finance in the Future -The Shift in Focus within Finance -Better Performance Through Better Finance Support -Finance and IT Interfaces -Changing Information Demands Improve the Finance process:Inputs into Outputs -‘Business Partners’ -‘Lean’methodology -Undesirable effects(UDE’s) -Force field analysis Balanced scorecards -BSC KPIs -BSC Mechanisms -Practical Application -Advice For Successful Implementation -The Efficiency/Effectiveness Matrix Key performance indicators -Measuring Efficiency,Effectiveness,Economy -The 3Es&VFM -Holistic Measures -The Efficiency/Effectiveness Matrix |
Day 2 |
USING BUDGETS TO MANAGE AND PLAN:Beyond Conventional Budgeting -STRATEGIC CORPORATE PLAN -Budget Relationships(based on commercial business) -Traditional Budgeting -Playing Games with the Budget -The Hockey Stick -Influencing behaviorthrough responsibility accounting -The Utility of Budgets From‘Old’to‘New’Budgeting -Alternative Business Structures -Six Principles of Devolved Leadership -Unsuitability of Budgets -Six Adaptive Processes Thoughts about costs -Another Way of Looking at Costs -Full Costing -Contribution Costing‘Contribution Significance’in Your Area -Activity Based Costing and Illustration -Cost Pools Variances from Budgets -Making Sense of Budget Variances -Investigating Variances |
想了解詳細(xì)課程資料，點(diǎn)擊網(wǎng)頁(yè)左側(cè)的在線咨詢圖標(biāo)，與在線老師交流。
CFO EVA,LIFO,FIFO,do these professional terms of accounting and finance still seem like a foreign language to you?Can you eliminate the mystery behind the numbers of the financial statements?Or,how would you utilize those financial concepts to become a greater asset to your company?
As a business executive,you experience the tide of global change in ways few others do.And you know that to manage this tide,which will only intensify in the years ahead,you need a foundation that is at once timeless and flexible.Higher position means greater responsibility where understanding and talking the language of finance becomes a significant part of the job,executives at all levels need to be adequately equipped.
Finance and Accounting for the Non-Financial Manager teaches the basics of financial reports,as well as the fundamentals of business valuation and the creation of shareholder value.The course begins by describing the accounting process and the creation of financial statement,meanwhile,reveals the company’s operation and finance truth behind the data.Once knowing how to read financial statements will be invaluable throughout your career,in analyzing business opportunities,assessing financial risks,communicating your ideas to others,and dealing with the real business situations.
Breakthrough the language of finance
Understanding the basic accounting model and its limitations
Analyzing and interpreting financial statements within the context of industry analysis and macroeconomic fundamentals
Mastering forecasting techniques
Providing rigorous tools and approaches to measure the effectiveness of your expenditures
Clarifying financial statements and their relationship to strategic decisions
Communicating more effectively with financial managers and accountants
Understanding different valuation techniques and respective benchmarks
General Managers,Directors,Experienced Managers
Vice President and Top Executives in all respective
Business Managers,Department Heads&Managers
Sales&Marketing Managers
Accountants,Corporate Treasury Managers
Investment Professionals
Any staff with a non-financial background looking to learn the fundamentals of finance
Finance Fundamental | Management Application |
-Introduction to the Course -The role of the finance function -Working with the finance teams -How companies succeed on finance? -Accounting Information—The Language of Business -What is financial accounting? -Why Financial Accounting is necessary? -Some process,terminology and concepts -Learn how financial data is generated and reported -Users and interpretation of Financial Statements -Managers and Financial Statements -The concept of shareholder value -Demystifying Financial Statements -Components of Financial Reports:balance sheet and P&L -Use financial data to evaluate the performance of department,organization,or division -Understand how accountants measure income,and show how it is related to a balance sheet -Cost of goods sold -The accrual concept and timing adjustments -Financial statements:graphical balance sheet simulation -Revisit the Income Statement and Balance sheet in a financial perspective -Cash Flow Statement,Distinguishing income from cash flow -The shortcomings of accounting -Implications of Revenue Recognition -Know effects of fair value measurement on financial statement -Analysis of Financial Statement—Where do you find useful information? -Qualitative Characteristics of financial Information -Locate and use sources of information about business performance -How accounting information assists in decision making -Linking decisions to financial metrics -How to increase ROCE -Profitability ratios -Economic Value Added(EVA TM) -Financial Decision Making -Profitability,liquidity ratios -Managing working capital -Financial Leverage -Debt ratios -Measuring business risk -Cash management -Study of the Annual Report of a Listed Company -Case:analyzing and interpreting a listed company’s annual report -Accounting Creates Value -Functions of management accounting -Management accounting compared to financial accounting -How the use of cost information defines its focus and form -Break-even analysis:ensuring fixed costs are covered -The costing principles and avoiding costing traps -The difference between traditional cost management systems and activity-based cost management systems
| -Budgeting and Forecasting:A Must in Pricing Effectively for Profit.Selecting the Best Costing Method and the Relevant Practical Pricing Theory -Budgeting and Forecasting:Two sides of the same process -Understanding the different steps involved in the process -How to minimize the risks in assessing the hypothesis underlying the performance -The cost information for pricing and product planning -Cost based pricing:a value-added approach -Customers:an outside in pricing -Competitors:predict their price -How to price effectively for profit,evaluating pricing methods -Case Study -Capital Investment Decision:Cash is King! -Cash flow forecasts as a planning tool -EBITDA,free cash flows -The analysis of return of capital employed,payback period,and discounted cash flow -Establishing cash flow forecasts -Calculating Net Present Values,IRR -Company Valuation:Risk and Corporate Characteristics -The fundamental tools of investment appraisal -The cost of capital and WACC,and how these are determined -The sensitivity analysis:how sensitive are key decision to potential changes in circumstances -Approaches to valuation -Capital Markets,Investment Banking and Financial Instruments:How to Face Your Long-term Financing Issues and More? -An introduction to capital markets -Different forms of financing(long term,short term) -Debt versus Equity -Gearing and beta factors -Capital Asset Pricing Models -Tax shields -Investing in China through Mergers or Acquisitions:Financial Business Practices and Managing the Related Risks -An Overview of the M&A market in China -Understanding the valuation gap between sellers and buyers -Understanding the structuring gap by the buyer -Understanding the negotiation gap between sellers and buyers -Understanding the execution gap -Understanding the challenges of the integration gap -Taking into account the Human dimension of any merger or acquisition |
想了解最新詳細(xì)課程大綱及資料，點(diǎn)擊網(wǎng)頁(yè)左側(cè)的在線咨詢圖標(biāo)，與在線老師交流咨詢領(lǐng)取。
在銀行從業(yè)考試《銀行業(yè)專業(yè)實(shí)務(wù)》的5個(gè)專業(yè)類別當(dāng)中，《個(gè)人理財(cái)》可是最多人報(bào)考的專業(yè)，目前考試臨近，很多同學(xué)都很關(guān)心《個(gè)人理財(cái)》專業(yè)的難度及教材變動(dòng)，下面我們來(lái)看看吧。
《個(gè)人理財(cái)》新教材變動(dòng)大嗎?
從往年情況來(lái)看，《個(gè)人理財(cái)》的教材內(nèi)容每年基本都會(huì)出現(xiàn)一定的變動(dòng)，今年考試對(duì)計(jì)算題的要求明顯增加，考核的內(nèi)容以基礎(chǔ)為主，大概有30%左右的題目為歷年考試的考題或者將考題進(jìn)行簡(jiǎn)單的變形，55%的考試題來(lái)自于教材的高頻考點(diǎn)，剩下的部分多為教材原文的考察以及一些只需要我們簡(jiǎn)單理解就可作對(duì)的題目。改革后的教材更偏向于應(yīng)用，難度向AFP靠攏。復(fù)習(xí)時(shí)重點(diǎn)應(yīng)放在第2、3、4、5、6章上，其中第5章、第6章以及第7章為新增內(nèi)容。
《個(gè)人理財(cái)》學(xué)習(xí)方法
1、學(xué)習(xí)步驟
首先，必須合理規(guī)劃自己的復(fù)習(xí)計(jì)劃，先列出大概框架，再細(xì)化到每天的復(fù)習(xí)時(shí)間安排并留有一定余地，因?yàn)橛?jì)劃趕不上變化，所以這樣安排可隨時(shí)調(diào)整。其次是要對(duì)教材中的知識(shí)點(diǎn)理解推導(dǎo)性記憶，把相互之間有聯(lián)系的知識(shí)點(diǎn)進(jìn)行聯(lián)想性記憶，抓住關(guān)鍵詞記憶也是一種可行的方法。再次，就是依據(jù)考綱(2021新教材)考點(diǎn)，分析考試出題點(diǎn)，緊抓高頻考點(diǎn)針對(duì)性復(fù)習(xí)。最后進(jìn)行沖刺考前模擬，以適應(yīng)考試。
2、如何學(xué)習(xí)
不猜考題，踏實(shí)針對(duì)考試的特點(diǎn)復(fù)習(xí)教材，以練帶學(xué)，通過做題，來(lái)鞏固相應(yīng)的知識(shí)點(diǎn)。選題不必多，因時(shí)間有限，要選擇有質(zhì)量的練習(xí)題來(lái)做。做題的目的是為了了解自己掌握知識(shí)的程度，促使自己回到教材上，找到更細(xì)致的復(fù)習(xí)點(diǎn)，使復(fù)習(xí)達(dá)到事半功倍的效果，考試就不怕通不過了。
初級(jí)銀行從業(yè)資格考試設(shè)有兩個(gè)科目，《銀行業(yè)法律法規(guī)與綜合能力》、《銀行業(yè)專業(yè)實(shí)務(wù)》，其中《銀行業(yè)專業(yè)實(shí)務(wù)》下設(shè)五個(gè)專業(yè)類別，考生報(bào)名時(shí)可以根據(jù)實(shí)際工作需要進(jìn)行選擇。一般而言，選擇《個(gè)人理財(cái)》會(huì)相對(duì)比較簡(jiǎn)單，其考試內(nèi)容有哪些？
《銀行業(yè)專業(yè)實(shí)務(wù)》下設(shè)的《個(gè)人理財(cái)》的考試內(nèi)容
（一）《銀行業(yè)專業(yè)實(shí)務(wù)》下設(shè)以下5個(gè)專業(yè)類別：
1.《個(gè)人理財(cái)》
2.《公司信貸》
3.《個(gè)人貸款》
4.《風(fēng)險(xiǎn)管理》
5.《銀行管理》
注意：報(bào)考考生可任意選考一門或多門《銀行業(yè)專業(yè)實(shí)務(wù)》下設(shè)的5個(gè)專業(yè)類別。
（二）初級(jí)銀行《個(gè)人理財(cái)》科目的主要考試內(nèi)容：
1.個(gè)人理財(cái)。
2.個(gè)人理財(cái)業(yè)務(wù)相關(guān)法律法規(guī)。
3.理財(cái)投資市場(chǎng)。
4.理財(cái)產(chǎn)品。
5.客戶分類與需求分析。
6.理財(cái)規(guī)劃計(jì)算工具與方法。
7.理財(cái)師的工作流程和方法。
8.理財(cái)師金融服務(wù)技巧。
9.個(gè)人理財(cái)業(yè)務(wù)相關(guān)的其他法律法規(guī)掌握與個(gè)人理財(cái)業(yè)務(wù)相關(guān)的法律法規(guī)。
銀行從業(yè)資格考試?yán)U費(fèi)規(guī)定
考生需要在規(guī)定的報(bào)名時(shí)間內(nèi)登錄銀行業(yè)協(xié)會(huì)網(wǎng)站報(bào)名并完成繳費(fèi)，繳費(fèi)完成即為報(bào)名成功。
1、繳費(fèi)時(shí)間
繳費(fèi)時(shí)間和報(bào)名時(shí)間一致，報(bào)名結(jié)束時(shí)間也就是繳費(fèi)結(jié)束時(shí)間。
2、繳費(fèi)規(guī)則
銀行考試選擇報(bào)考科目后必須在120分鐘內(nèi)完成支付操作。規(guī)定時(shí)間未支付成功，機(jī)位將不做保留，請(qǐng)考生重新選擇報(bào)考科目，
3、繳費(fèi)方式
銀行從業(yè)報(bào)名繳費(fèi)采取在線支付的方式。即時(shí)到賬，支持絕大數(shù)銀行借記卡及部分銀行信用卡，選擇您的持卡銀行→選擇銀行卡種及支付地區(qū)→確認(rèn)支付，交費(fèi)成功后請(qǐng)?jiān)谝褕?bào)考科目中，確認(rèn)科目已支付。
2020年銀行從業(yè)資格考試還在進(jìn)行中，目前已有部分考生考完了銀行從業(yè)《個(gè)人理財(cái)》科目，考試難度怎么樣？會(huì)計(jì)網(wǎng)整理了最新內(nèi)容，快來(lái)了解下吧。
2020年銀行從業(yè)《個(gè)人理財(cái)》考試難度
2020年銀行從業(yè)《個(gè)人理財(cái)》考試難度大嗎？來(lái)看看考生怎么說(shuō)？
初級(jí)銀行從業(yè)《個(gè)人理財(cái)》考試：
感覺做的不好，結(jié)果比預(yù)期好！
今年理財(cái)60.5，我一定是被上天眷顧了！
開心！理財(cái)80分！
中級(jí)銀行從業(yè)《個(gè)人理財(cái)》考試：
好難啊，不會(huì)算，計(jì)算器也不會(huì)用！
太難了，80%都是計(jì)算題……
紙都算滿一張，才47分！
會(huì)計(jì)網(wǎng)總結(jié)：從考生反饋的情況來(lái)看，2020年初級(jí)銀行從業(yè)《個(gè)人理財(cái)》考試難度較小，很多考生當(dāng)場(chǎng)知道成績(jī)后，就曬出了自己的分?jǐn)?shù)，有些比預(yù)期分?jǐn)?shù)高，有些剛好過60分，有些80分左右。
2020年中級(jí)銀行從業(yè)《個(gè)人理財(cái)》考試難度與初級(jí)形成了明顯對(duì)比，多數(shù)考生反映不知道怎么使用計(jì)算器，不會(huì)算，較多計(jì)算題，當(dāng)場(chǎng)查到的成績(jī)只有四五十分。
從歷年考情來(lái)看，《個(gè)人理財(cái)》是所有專業(yè)性科目中難度最小的一科，也是較多人選擇的選考科目。題型主要有單選、多選及判斷題，涉及計(jì)算題。一般初級(jí)相比中級(jí)，都是較簡(jiǎn)單的。今年中級(jí)銀行從業(yè)《個(gè)人理財(cái)》考試主要難在計(jì)算題型多，很多考生不熟悉計(jì)算器的操作，因此影響了考試?？梢?，考生準(zhǔn)備《個(gè)人理財(cái)》考試，除了平時(shí)的復(fù)習(xí)工作必須做好外，也要熟練掌握考試系統(tǒng)自帶的“計(jì)算器”用法，具體怎么使用，考生可參考：2020年銀行從業(yè)資格考試個(gè)人理財(cái)計(jì)算器如何使用？
2020年銀行從業(yè)資格考試合格分?jǐn)?shù)線
參考往年經(jīng)驗(yàn)來(lái)看，2020年銀行從業(yè)資格考試(初級(jí)、中級(jí))各科滿分均為100分，合格分?jǐn)?shù)為60分。
銀行從業(yè)資格考試當(dāng)場(chǎng)看到的成績(jī)是最終成績(jī)嗎？
其實(shí)，銀行從業(yè)資格考試除了可以當(dāng)場(chǎng)獲取自己的成績(jī)外，也可以在銀行從業(yè)資格考試查分入口開通后，登錄中國(guó)銀行業(yè)協(xié)會(huì)官網(wǎng)進(jìn)行成績(jī)查詢。當(dāng)場(chǎng)知道的成績(jī)和之后查詢的成績(jī)是否有差異？從歷年考生反映的情況來(lái)看，一般當(dāng)場(chǎng)成績(jī)和后面查詢的成績(jī)是一樣的，但也有可能出現(xiàn)不一致的情況，特別是徘徊于及格邊緣的分?jǐn)?shù)。因此，為避免成績(jī)有誤，建議考生還是在考后7天左右，登錄查分入口進(jìn)行查詢。
更多推薦：
2020年銀行從業(yè)資格考試能帶計(jì)算器嗎？考生參加銀行從業(yè)資格考試，按規(guī)定不可攜帶計(jì)算器進(jìn)入考場(chǎng)。其中個(gè)人理財(cái)、個(gè)人貸款等科目需要用到計(jì)算器，考生在答題頁(yè)的下方，可看到計(jì)算器的選項(xiàng)，點(diǎn)擊下方“計(jì)算器”即可進(jìn)行計(jì)算。那么2020年銀行從業(yè)資格考試個(gè)人理財(cái)計(jì)算器怎樣使用？
銀行從業(yè)資格考試個(gè)人理財(cái)計(jì)算器的使用方法
舉例說(shuō)明：王女士有30萬(wàn)元的儲(chǔ)蓄存款，她打算投資一款五年期的理財(cái)產(chǎn)品可以累積到120萬(wàn)元，現(xiàn)有一款年收益率為10%的理財(cái)產(chǎn)品，按月計(jì)息，為了滿足王女士120萬(wàn)的需求，王女士每月還應(yīng)定期投資()元？
分析：
這道題求的是每月投資額，也就是年金。計(jì)算時(shí)候需將年利率和期數(shù)換算成以月為單位，也就是用10%除以12，5年乘以12。30萬(wàn)存款為現(xiàn)值，現(xiàn)金流流出為負(fù)。120萬(wàn)為終值，對(duì)應(yīng)將這些數(shù)字填入理財(cái)計(jì)算器中，勾選期末，最后計(jì)算得出答案-0.9123。
總結(jié)：
1、利率(%)：輸入“10/12”，計(jì)算得出0.8333，最終填入的的數(shù)字為0.8333。
2、期數(shù)：輸入數(shù)字時(shí)點(diǎn)擊前面“□”，出現(xiàn)“√”即為選中，這時(shí)輸入“5/12”，計(jì)算得出60，最終填入的數(shù)字為60。
3、現(xiàn)值：填入數(shù)字-30。
4、終值：填入數(shù)字120。
5、勾選期末，最后計(jì)算出結(jié)果為-0.9123。
通過以上步驟，考生考《個(gè)人理財(cái)》科目時(shí)，就可以用理財(cái)計(jì)算器，快速算出答案啦!
銀行從業(yè)資格考試《個(gè)人理財(cái)》科目難度
銀行從業(yè)資格考試個(gè)人理財(cái)科目在專業(yè)性科目中難度最小，涉及題型主要包括單選、多選及判斷題。涉及的計(jì)算，整體難度也不大，每年選擇選考科目時(shí)，這科報(bào)考占比人數(shù)最多。
銀行從業(yè)資格考試需要自己帶草稿紙嗎？
考生參加銀行從業(yè)資格考試，不需要自己帶草稿紙。如果帶了草稿紙，應(yīng)當(dāng)存放至指定位置，嚴(yán)禁將自己的草稿紙帶至考試座位。考生應(yīng)在下發(fā)的草稿紙上填寫姓名及準(zhǔn)考證號(hào)，考試結(jié)束后將草稿紙上交。
在ACCA考試中，F(xiàn)9階段的 “Financefor SMEs 中小企業(yè)融資”一直都是考生們最容易混淆的考點(diǎn)之一，為了是大家進(jìn)一步理解，會(huì)計(jì)網(wǎng)整合了相關(guān)知識(shí)點(diǎn)進(jìn)行詳解，希望有所幫助。
Owner financing. 比如小豬佩奇想要開一個(gè)麻辣香鍋，最直接的融資方式就是他自己掏錢，如果不夠，找親戚大豬佩奇借錢。
Overdraft. 同學(xué)們要了解所有的liability都是企業(yè)的融資，包括overdraft,payable,bankloan等，所以小豬佩奇可以辦理很多信用卡，因?yàn)槊總€(gè)信用卡都有透支額度，這樣就可以利用透支額度來(lái)融資。但是注意overdraft一般融資期只有一個(gè)月，所以最好不要逾期，否則overdraft的利息是非常高的。
Bank loan. 如果可以，就找銀行借款。但是這個(gè)對(duì)于一個(gè)麻辣香鍋店似乎有點(diǎn)困難。因?yàn)榈盅何锉容^少。
Payable. 拖欠供應(yīng)商的錢，欠錢就是賺錢。小豬佩奇買麻辣香鍋店的盤子、椅子、菜品都不立即付錢，可以和供應(yīng)商協(xié)商一個(gè)payable period，過段時(shí)間有錢了再付。不過也比較難，畢竟我們一般買菜都是去菜市場(chǎng)或者超市，不付錢?
Business angel financing. 找天使投資。如果小豬佩奇的麻辣香鍋店有很好的business strategy，戰(zhàn)略比較好，或者business model非常新穎，像mobike等共享單車一樣，那么就很有可能吸引天使投資人的注意。比如新東方的俞敏洪等都是著名的Angel。
VC. 找風(fēng)險(xiǎn)投資。這個(gè)一般適用于企業(yè)是中型企業(yè)。比如高頓財(cái)經(jīng)，那么可以找Venture capital。國(guó)內(nèi)的紅杉資本、阿里巴巴等等都是著名的VC。但是找VC是有風(fēng)險(xiǎn)的，很多VC都是大額注入資金，但是對(duì)于manager有很多限制。比如要求小豬佩奇三年內(nèi)要把麻辣香鍋?zhàn)錾鲜?，否則就低價(jià)收購(gòu)90%以上小豬佩奇在麻辣香鍋的股權(quán)。那么小豬佩奇這三年會(huì)趕腳亞歷山大。因?yàn)槿绻荒茏錾鲜?，相?dāng)于自己辛辛苦苦生的孩子送給了別人。
Leasing. 如果沒有錢，可以租椅子，租桌子，租店面operating leasing和financing leasing任您挑選。
Factor. 找保理公司。也就是把應(yīng)收賬款賣掉，比如現(xiàn)在小豬佩奇店里面有30個(gè)客戶一共欠款50000元，那么可以讓保理公司幫忙收款，這時(shí)候保理公司會(huì)收一筆高額的factor fee(所以，一個(gè)小規(guī)模的麻辣香鍋店，找保理?還是算了吧;而且因?yàn)榭蛻舳际巧艟佣?，不是公司，所以factor也未必幫小豬佩奇收款)
P2P. 國(guó)內(nèi)今年來(lái)創(chuàng)新的peer to peer是一種非常好的幫助中小企業(yè)解決融資難問題的business model.比如什么什么財(cái)富管理公司、微粒貸、拍拍貸(插播廣告一條，拍拍貸目前美國(guó)上市公司，老大曾是高頓學(xué)員)。這種P2P可以翻譯為眾籌。就是每一個(gè)人有錢了就把錢放進(jìn)拍拍貸，金額可大可小(有去銀行買過理財(cái)?shù)耐瑢W(xué)會(huì)知道，理財(cái)一般是有認(rèn)購(gòu)的初始額度要求的，比如5萬(wàn)，10萬(wàn)的;但是同學(xué)們手中可能只有200，也想賺點(diǎn)利息，又嫌棄余額寶給的利息少，怎么辦呢?可以放進(jìn)拍拍貸)。拍拍貸后面會(huì)把錢借給中小企業(yè)SMEs，讓后中小企業(yè)還錢給拍拍貸，拍拍貸再把利息支付給大眾?？瓷先ズ芎?jiǎn)單，和商業(yè)銀行的business model一樣，就是賺取存貸款利息差。但是需要這些財(cái)富管理公司對(duì)于中小企業(yè)的還款能力有一個(gè)很好的評(píng)估，否則就是龐氏騙局。
來(lái)源：ACCA學(xué)習(xí)幫
隨著社會(huì)經(jīng)濟(jì)的迅速發(fā)展，現(xiàn)在大家都會(huì)把錢存進(jìn)銀行，甚至為了獲取更大的收益，都會(huì)順帶買下銀行中的理財(cái)產(chǎn)品。那么問題來(lái)了，那么從理財(cái)中所獲得的的收益金額，需不需要繳納個(gè)人所得稅?今天我們一起來(lái)探討這個(gè)問題。
一、普通儲(chǔ)蓄
最常見的收益就是大家把個(gè)人存款存到銀行里，然后通過所產(chǎn)生的利息從而獲取當(dāng)中的收益。對(duì)于這種理財(cái)?shù)男问?，其?shí)國(guó)家早已下發(fā)了相對(duì)應(yīng)的文件，當(dāng)中就有所規(guī)定，對(duì)于銀行儲(chǔ)蓄存款中所產(chǎn)生的利息，可以暫免征個(gè)人所得稅，也就是說(shuō)，銀行存款中所產(chǎn)生利息是不需要大家繳納個(gè)稅的。
二、理財(cái)產(chǎn)品
除了銀行存款，平時(shí)大家在銀行所接觸最多的，就是各式各樣的理財(cái)產(chǎn)品，理財(cái)產(chǎn)品對(duì)比起普通的銀行儲(chǔ)蓄所產(chǎn)生的利息收益會(huì)更加明顯，那么像這類理財(cái)產(chǎn)品需不需要繳納個(gè)稅?
關(guān)于這個(gè)問題，國(guó)家法規(guī)上并沒有明確規(guī)定，通常情況下是需要進(jìn)行繳納個(gè)稅，但因?yàn)楦鞣N理財(cái)產(chǎn)品性質(zhì)不一樣，情況也不盡相同。建議大家在購(gòu)買理財(cái)產(chǎn)品前，一定要問清楚銀行經(jīng)理有關(guān)稅務(wù)上的問題。
三、國(guó)債
購(gòu)買國(guó)債，也是當(dāng)今時(shí)代人們提高收益的一種常見方式，那么購(gòu)買國(guó)債所獲的收益金額需不需要繳納個(gè)稅?對(duì)于這個(gè)問題，法律上已經(jīng)有所規(guī)定，國(guó)債是國(guó)家發(fā)行的債券，根據(jù)規(guī)定，國(guó)債和國(guó)家發(fā)行的金融債券利息，免征個(gè)人所得稅。性質(zhì)上與銀行儲(chǔ)蓄比較相似，所以購(gòu)買國(guó)債是無(wú)需繳納個(gè)人所得稅的。
四、保險(xiǎn)賠款
為了等到有效的保障，市場(chǎng)上各式各樣的保險(xiǎn)產(chǎn)品深受各類人的青睞，而最常見的就是車輛保險(xiǎn)，假如因?yàn)檐囕v受損所獲得的保險(xiǎn)理賠金，在法律規(guī)定上，保險(xiǎn)的賠款是不需要繳納個(gè)人所得稅的。
理財(cái)指的是對(duì)財(cái)務(wù)（財(cái)產(chǎn)和債務(wù)）進(jìn)行管理，以實(shí)現(xiàn)財(cái)務(wù)的保值、增值為目的。理財(cái)分為公司理財(cái)、機(jī)構(gòu)理財(cái)、個(gè)人理財(cái)和家庭理財(cái)?shù)取?/p>
人類的生存、生活及其它活動(dòng)離不開物質(zhì)基礎(chǔ)，與理財(cái)密切相關(guān)?！袄碡?cái)”往往與“投資理財(cái)”并用，因?yàn)椤袄碡?cái)”中有“投資”，“投資”中有“理財(cái)”。所謂的理財(cái)也不僅僅是把財(cái)務(wù)往外投，被投資也是一種理財(cái)，不懂得被投資也就不懂得怎么更好理財(cái)。
個(gè)人理財(cái)品種可以分為哪些？
個(gè)人理財(cái)品種可以分為個(gè)人資產(chǎn)品種和個(gè)人負(fù)債品種，共同基金、股票、債券、存款、人壽保險(xiǎn)、黃金等屬于個(gè)人資產(chǎn)品種；而個(gè)人住房抵押貸款、個(gè)人消費(fèi)信貸則屬于個(gè)人負(fù)債品種。“理財(cái)”一詞，最早見之于20世紀(jì)90年代初期的報(bào)端。隨著中國(guó)股票債券市場(chǎng)的擴(kuò)容，商業(yè)銀行、零售業(yè)務(wù)的日趨豐富和市民總體收入的逐年上升，“理財(cái)”概念逐漸走俏。
提供理財(cái)服務(wù)的機(jī)構(gòu)有哪些？
提供理財(cái)服務(wù)的機(jī)構(gòu)有銀行、證券公司、投資公司。銀行理財(cái)是指我國(guó)商業(yè)銀行提供的理財(cái)產(chǎn)品一般是大額存單、資管產(chǎn)品等，代銷的券商或者基金公司發(fā)行的基金不屬于理財(cái)；證券理財(cái)一般包括證券收益憑證、資管產(chǎn)品等；保險(xiǎn)理財(cái)更加傾向長(zhǎng)期性，著重解決較長(zhǎng)時(shí)間后的教育規(guī)劃和養(yǎng)老規(guī)劃，同時(shí)解決意外、醫(yī)療等保障問題。
理財(cái)常見的方式有哪些？
理財(cái)常見的方式有三種理財(cái)方式，分別是股票，主流的理財(cái)投資方式；基金，屬于一種穩(wěn)健型理財(cái)；國(guó)債，幾本沒有風(fēng)險(xiǎn)；儲(chǔ)蓄或者說(shuō)存款，是深受普通居民家庭歡迎的投資行為，也是人們最常使用的一種投資方式。
企業(yè)除了經(jīng)營(yíng)本公司的主營(yíng)業(yè)務(wù)以外，也會(huì)通過購(gòu)買一些理財(cái)產(chǎn)品以獲得額外收入，在理財(cái)產(chǎn)品的分紅入賬后，應(yīng)該怎么做賬務(wù)處理？
公司理財(cái)分紅的會(huì)計(jì)分錄
買入資產(chǎn)處理：
借：交易性金融資產(chǎn)
貸：銀行存款
期限到贖回，根據(jù)獲利的情況做會(huì)計(jì)分錄：
正收益：
借：銀行存款
貸：投資收益
交易性金融資產(chǎn)
公司受托理財(cái)分紅的會(huì)計(jì)分錄
對(duì)公賬戶取款時(shí)：
借：庫(kù)存現(xiàn)金
貸：銀行存款
收到投資分紅的賬務(wù)處理
公司分紅時(shí)：
借：應(yīng)收股利
貸：投資收益
公司收到分紅時(shí)：
借：銀行存款
貸：應(yīng)收股利
應(yīng)收股利屬于資產(chǎn)類科目。資產(chǎn)類科目應(yīng)收股利是指企業(yè)因股權(quán)投資而應(yīng)收取的現(xiàn)金股利以及應(yīng)收其他單位的利潤(rùn)，包括企業(yè)股票實(shí)際支付的款項(xiàng)中所包括的已宣告發(fā)放但尚未領(lǐng)取的現(xiàn)金股利和企業(yè)對(duì)外投資應(yīng)分得的現(xiàn)金股利或利潤(rùn)等，但不包括應(yīng)收的股票股利。
什么是交易性金融資產(chǎn)？
滿足以下條件之一的金融資產(chǎn)應(yīng)當(dāng)劃分為交易性金融資產(chǎn)：
1、取得金融資產(chǎn)的目的主要是為了近期內(nèi)出售或回購(gòu)或贖回。
2、屬于進(jìn)行集中管理的可辨認(rèn)金融工具組合的一部分，具有客觀證據(jù)表明企業(yè)近期采用短期獲利方式對(duì)該組合進(jìn)行管理。
3、屬于金融衍生工具。但被企業(yè)指定為有效套期工具的衍生工具屬于財(cái)務(wù)擔(dān)保合同的衍生工具、與在活躍市場(chǎng)中沒有報(bào)價(jià)且其公允價(jià)值不能可靠計(jì)量的權(quán)益工具投資掛鉤并須通過交付該權(quán)益工具結(jié)算的衍生工具除外。
常見的交易性金融資產(chǎn)有：股票，債券，基金等。
如今,隨著經(jīng)濟(jì)的不斷發(fā)展,一些企業(yè)特別是大中型企業(yè)存在著很多閑散資金。這些資金是企業(yè)發(fā)展實(shí)力不斷提升的體現(xiàn),更是企業(yè)實(shí)現(xiàn)進(jìn)一步發(fā)展的可靠保障。但是，如果企業(yè)賬戶里躺著過多的閑散資金，反而是一種資源的浪費(fèi)。因此，如何利用這些閑散資金進(jìn)行合理理財(cái),以期獲得最大化的收益是企業(yè)應(yīng)該考慮的重要問題。
“理財(cái)有風(fēng)險(xiǎn)，入行需謹(jǐn)慎”，對(duì)于企業(yè)理財(cái)來(lái)說(shuō)風(fēng)控意識(shí)更加重要，究竟要如何才能識(shí)別和控制風(fēng)險(xiǎn)？
如何進(jìn)行理財(cái)規(guī)劃，才能規(guī)避“閑時(shí)亂投資，忙時(shí)用錢補(bǔ)不上”的局面？
市面上的理財(cái)產(chǎn)品五花八門，如何才能找到適合企業(yè)需求的理財(cái)產(chǎn)品？
如何進(jìn)行理財(cái)產(chǎn)品的投資組合，實(shí)現(xiàn)高收益的同時(shí)，還能最大程度地分散風(fēng)險(xiǎn)？
【投資理財(cái)資金規(guī)劃】結(jié)合企業(yè)資金規(guī)模及資金結(jié)構(gòu)，合理規(guī)劃用于投資理財(cái)?shù)馁Y金使用計(jì)劃
【合理安排理財(cái)方案】準(zhǔn)確分析各類理財(cái)產(chǎn)品的收益和風(fēng)險(xiǎn)，找到適合企業(yè)的理財(cái)方案
【分散投資風(fēng)險(xiǎn)策略】通過理財(cái)產(chǎn)品的投資組合，提高理財(cái)收益、分散非系統(tǒng)性風(fēng)險(xiǎn)
◆資金部主管、資金部經(jīng)理
◆企業(yè)投資理財(cái)業(yè)務(wù)的負(fù)責(zé)人
一、企業(yè)投資理財(cái)?shù)馁Y金來(lái)源與規(guī)劃 | 二、如何選擇適合企業(yè)的理財(cái)產(chǎn)品？ |
●階段性閑置資金、銀行信貸資金、配股或增發(fā)新股募集的資金能否用于企業(yè)理財(cái)？監(jiān)管上有何特殊要求與限制？ ●如何界定階段性閑置資金？如何規(guī)劃用于投資理財(cái)?shù)拈e置資金比例？ ●如何結(jié)合企業(yè)資金使用計(jì)劃制定具體的投資理財(cái)方案？需要考慮哪些方面的因素？ | ●企業(yè)理財(cái)?shù)耐顿Y對(duì)象一般有哪些？哪些理財(cái)產(chǎn)品比較安全？哪些理財(cái)產(chǎn)品能實(shí)現(xiàn)高收益？ ●哪些理財(cái)產(chǎn)品適合短期投資？哪些理財(cái)產(chǎn)品適合中長(zhǎng)期投資？ ●如何選擇合適的私募基金？ ●上市公司是否適合購(gòu)買私募基金？存在哪些風(fēng)險(xiǎn)？ ●對(duì)上市公司而言，適合購(gòu)買哪些低風(fēng)險(xiǎn)、固定收益類型的理財(cái)產(chǎn)品？ ●目前上市公司理財(cái)?shù)默F(xiàn)狀是怎樣的？監(jiān)管部門對(duì)上市公司理財(cái)?shù)膽B(tài)度如何？ ●如何合理地進(jìn)行投資理財(cái)?shù)慕M合，在實(shí)現(xiàn)高收益的同時(shí)將風(fēng)險(xiǎn)分散到最低？ ●在做理財(cái)規(guī)劃時(shí)有哪些計(jì)算工具與方法值得借鑒？ |
三、如何識(shí)別并控制理財(cái)風(fēng)險(xiǎn)？ | 四、如何對(duì)理財(cái)收益進(jìn)行稅收籌劃？ |
●理財(cái)產(chǎn)品風(fēng)險(xiǎn)等級(jí)有哪些？是如何劃分這些等級(jí)的？ ●如何選購(gòu)結(jié)構(gòu)性理財(cái)產(chǎn)品？ ●如何評(píng)估信托產(chǎn)品的風(fēng)險(xiǎn)？ ●如何評(píng)估基金的收益與風(fēng)險(xiǎn)？ ●選擇合適的風(fēng)險(xiǎn)對(duì)沖工具 | ●企業(yè)購(gòu)買的理財(cái)產(chǎn)品什么情況下構(gòu)成金融商品轉(zhuǎn)讓？是否需要繳納增值稅和所得稅？ ●理財(cái)產(chǎn)品是否需要區(qū)分保本和非保本，其收益分別要如何繳納增值稅和所得稅？ ●購(gòu)買銀行理財(cái)產(chǎn)品會(huì)計(jì)上要如何核算：可供出售金融資產(chǎn)？持有至到期投資？交易性金融資產(chǎn)？ ●如何合理地安排理財(cái)方案，以期合理地減少稅務(wù)性支出？ |
五、識(shí)別理財(cái)誤區(qū)，規(guī)避理財(cái)陷阱 | |
●有名人代言的理財(cái)產(chǎn)品是安全的？ ●股東背景雄厚的P2P平臺(tái)是安全的？ ●可以通過投資多家P2P來(lái)分散風(fēng)險(xiǎn)（防止同一控制人）？ 【實(shí)戰(zhàn)演練】企業(yè)投資理財(cái)實(shí)戰(zhàn)模擬演練 | |
想了解最新詳細(xì)課程大綱及資料，點(diǎn)擊網(wǎng)頁(yè)左側(cè)的在線咨詢圖標(biāo)，與在線老師交流咨詢領(lǐng)取。
企業(yè)購(gòu)買的理財(cái)產(chǎn)品，可以通過交易性金融資產(chǎn)科目進(jìn)行會(huì)計(jì)核算，具體入賬處理該怎么做？
購(gòu)買理財(cái)產(chǎn)品怎么做賬務(wù)處理？
1、對(duì)于適用《企業(yè)會(huì)計(jì)準(zhǔn)則》的企業(yè)：
適用《企業(yè)會(huì)計(jì)準(zhǔn)則》的企業(yè)應(yīng)計(jì)入到“交易性金融資產(chǎn)”科目核算，要注意交易性金融資產(chǎn)的價(jià)值以公允價(jià)值為準(zhǔn)，在購(gòu)買的時(shí)候產(chǎn)生的稅費(fèi)、手續(xù)費(fèi)都要計(jì)入當(dāng)期損益。
借：交易性金融資產(chǎn)——成本
貸：銀行存款(或其他貨幣資金)
支付相關(guān)交易費(fèi)用時(shí)：
借：投資收益
貸：銀行存款(或其他貨幣資金)
2、對(duì)于適用《小企業(yè)會(huì)計(jì)準(zhǔn)則》的企業(yè)：
適用《小企業(yè)會(huì)計(jì)準(zhǔn)則》的企業(yè)，應(yīng)計(jì)入“短期投資”科目核算。購(gòu)買理財(cái)產(chǎn)品發(fā)生支付的稅費(fèi)或者手續(xù)費(fèi)，都要計(jì)入短期投資的總成本中。
借：短期投資
貸：銀行存款
交易性金融資產(chǎn)、短期投資分別是指什么？
交易性金融資產(chǎn)：指企業(yè)打算通過積極管理和交易以獲取利潤(rùn)的債權(quán)證券和權(quán)益證券。企業(yè)通常會(huì)頻繁買賣這類證券以期在短期價(jià)格變化中獲取利潤(rùn)。
特點(diǎn)：
1、企業(yè)持有的目的是短期性的，即在初次確認(rèn)時(shí)即確定其持有目的是為了短期獲利。一般此處的短期也應(yīng)該是不超過一年(包括一年);
2、該資產(chǎn)具有活躍市場(chǎng)，公允價(jià)值能夠通過活躍市場(chǎng)獲取。
3、交易性金融資產(chǎn)持有期間不計(jì)提資產(chǎn)減值損失。
短期投資：指企業(yè)購(gòu)入的各種能隨時(shí)變現(xiàn)、持有時(shí)間不超過一年的有價(jià)證券，以及不超過一年的其他投資。有價(jià)證券包括各種股票和債券等，如購(gòu)買其他股份公司發(fā)行的各種股票，政府或其他企業(yè)發(fā)行的各種債券(國(guó)庫(kù)券、國(guó)家重點(diǎn)建設(shè)債券、地方政府債券和企業(yè)融資債券等); 其他投資如企業(yè)向其他單位投出的貨幣資金、材料、固定資產(chǎn)和無(wú)形資產(chǎn)等。短期投資是指企業(yè)購(gòu)入的各種能隨時(shí)變現(xiàn)、持有時(shí)間不超過一年的有價(jià)證券，以及不超過一年的其他投資。有價(jià)證券包括各種股票和債券等，如購(gòu)買其他股份公司發(fā)行的各種股票，政府或其他企業(yè)發(fā)行的各種債券(國(guó)庫(kù)券、國(guó)家重點(diǎn)建設(shè)債券、地方政府債券和企業(yè)融資債券等); 其他投資如企業(yè)向其他單位投出的貨幣資金、材料、固定資產(chǎn)和無(wú)形資產(chǎn)等。
短期投資屬于流動(dòng)資產(chǎn)，它具備下列特點(diǎn)：
1.該投資必須隨時(shí)可以上市流通。
2.企業(yè)管理層有意在一個(gè)會(huì)計(jì)年度之內(nèi)將其轉(zhuǎn)變?yōu)楝F(xiàn)金。
3.很容易變現(xiàn)。
4.持有時(shí)間較短，短期投資一般不是為了長(zhǎng)期持有，所以持有時(shí)間是不準(zhǔn)備超過一年。但這并不代表必須在一年內(nèi)出售，如果實(shí)際持有時(shí)間已經(jīng)超過一年，除非企業(yè)管理當(dāng)局改變投資目的，即改短期持有為長(zhǎng)期持有，否則仍然作為短期投資核算。
5. 它是不以控制、共同控制被投資單位或?qū)Ρ煌顿Y單位實(shí)施重大影響為目的而作出的投資。
特別說(shuō)明一點(diǎn)，對(duì)于有明確到期日的長(zhǎng)期債權(quán)投資，即使剩余期限已短于一年，也不得將其轉(zhuǎn)為短期投資，因?yàn)槠髽I(yè)長(zhǎng)期持有且直至到期日這一投資目的并未改變。但由于這部分資產(chǎn)實(shí)質(zhì)上已變?yōu)榱鲃?dòng)資產(chǎn)，故在編制資產(chǎn)負(fù)債表時(shí)，需在“一年內(nèi)到期的長(zhǎng)期債權(quán)投資”項(xiàng)下單獨(dú)列示。
理財(cái)產(chǎn)品屬于企業(yè)金融資產(chǎn)范疇，收到理財(cái)收益時(shí)，可通過投資收益科目進(jìn)行相關(guān)的賬務(wù)處理。
收到理財(cái)收益的賬務(wù)處理
理財(cái)收益的賬務(wù)處理如下：
1、購(gòu)買理財(cái)產(chǎn)品時(shí)，計(jì)入企業(yè)的“交易性金融資產(chǎn)”：
借：交易性金融資產(chǎn)
貸：銀行存款
2、收到理財(cái)收益的時(shí)候，通過“投資收益”科目核算：
借：銀行存款
貸：投資收益
交易性金融資產(chǎn)主要是指企業(yè)為了近期內(nèi)出售而持有金融資產(chǎn)，例如企業(yè)以賺取差價(jià)為目的從二級(jí)市場(chǎng)購(gòu)入的股票、債券、基金等，交易性金融資產(chǎn)是以公允價(jià)值計(jì)量的。
滿足以下條件之一的金融資產(chǎn)應(yīng)當(dāng)劃分為交易性金融資產(chǎn)：(1) 取得金融資產(chǎn)的目的主要是為了近期內(nèi)出售或回購(gòu)或贖回。(2) 屬于進(jìn)行集中管理的可辨認(rèn)金融工具組合的一部分，具有客觀證據(jù)表明企業(yè)近期采用短期獲利方式對(duì)該組合進(jìn)行管理。(3) 屬于金融衍生工具。但被企業(yè)指定為有效套期工具的衍生工具屬于財(cái)務(wù)擔(dān)保合同的衍生工具、與在活躍市場(chǎng)中沒有報(bào)價(jià)且其公允價(jià)值不能可靠計(jì)量的權(quán)益工具投資掛鉤并須通過交付該權(quán)益工具結(jié)算的衍生工具除外。
投資收益是什么？
投資收益是指企業(yè)對(duì)外投資所得的收入(所發(fā)生的損失為負(fù)數(shù))，如企業(yè)對(duì)外投資取得股利收入、債券利息收入以及與其他單位聯(lián)營(yíng)所分得的利潤(rùn)等。
投資收益是損益類會(huì)計(jì)科目，損益類科目減少記借方，增加記貸方。使用“投資收益”科目核算的包括：證件投資收益、投資性房地產(chǎn)的租金、企業(yè)處置交易性金融資產(chǎn)、交易性金融負(fù)債、可供出售金融資產(chǎn)實(shí)現(xiàn)的損益等。
會(huì)計(jì)網(wǎng)所有內(nèi)容信息未經(jīng)授權(quán)禁止轉(zhuǎn)載、摘編、復(fù)制及建立鏡像，違者將依法追究法律責(zé)任。
滬公網(wǎng)安備 31010902002985號(hào)，滬ICP備19018407號(hào)-2， CopyRight © 1996-2024 kuaiji.com 會(huì)計(jì)網(wǎng)， All Rights Reserved.
