摘要财务会计是一个企业的灵魂，它不仅能够体现一个企业的现实经营状况，更重要的是它能够预示一个企业的未来发展走向。2014年新会计准则的颁布，恰恰能反映我国的会计处理在更贴合我国的实际情况的基础上也将更加强调与国际趋同。本文首先从内涵、分类及其会计处理三个方面介绍了可供出售金融资产，然后详细阐述了递延所得税的相关问题。随后本文分别以黄河集团和长江集团购进的可供出售金融资产为例，从其初始确认、后续计量、减值确认、处置等几个方面对课题进行了详细的剖析，重点为后续计量和减值确认。最后从不同角度详细分析了可供出售金融资产在法律规定的特殊情况下的会计处理及其他相关注意事项，又从国际国内等多角度出发详细分析了当前我国可供出售金融资产会计处理存在的问题及解决对策，从而加深了对课题的研究与理解。86384

毕业论文关键词：可供出售债务投资；可供出售权益投资；递延所得税；公允价值 

The Deferred Income Tax Accounting of Available for Sale Debt Investments and Available for Sale Equity Investments

Abstract Financial accounting is the soul of an enterprise, It not only can reflect the reality of the operating conditions of an enterprise, the more important is its ability to predict the future trend of development of an enterprise。 The promulgation of the new accounting standards in 2014 just can reflect our country's accounting treatment on the basis of the actual situation in our country will be more emphasis on the international convergence。 This article first from the connotation, classification and accounting treatment of three aspects of the available for sale financial assets, and then details of the deferred income tax related issues。 Then in this paper to group of the Yellow River and the Yangtze River group purchase available for sale financial assets, for example, confirmation from the initial and subsequent measurement, impairment recognition and disposal of the several aspects of the subject were detailed analysis, key for subsequent measurement and recognition of impairment。 Finally from different angles are analyzed in detail of available for sale financial assets under the special circumstances of the laws and regulations of accounting and other related matters, and from the perspective of international and domestic, starting with analysis of the current our country can be available for sale financial assets accounting treatment in the presence of and the countermeasures to solve problems, so as to deepen the study and understanding of the subject。

Keywords:available for sale debt investment; available for sale equity investment; deferred income tax; fair value

目录

0 引言 1

1 可供出售债务投资和权益投资相关问题概述 1

1。1 可供出售金融资产概述 1

1。1。1 可供出售金融资产的含义 1

1。1。2 可供出售金融资产的分类 1

1。1。3可供出售金融资产的基本会计处理 2

1。2 递延所得税概述 2

1。2。1 递延所得税的含义 2

1。2。2 递延所得税形成的原因 3

1。2。3 递延所得税会计处理 3

2 公允价值变动下债务投资和权益投资的递延所得税会计核算 4

2。1 公允价值变动下债务投资递延所得税会计核算