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能确定未来付给其他人具体金额的合同,是金融负债,未来交易价格是一定的;不能确定未来付给其他人具体金额的合同是权益工具,未来交易价格不确定。约定固定收益及回购条款的金融工具的账务处理取决于两点:一是大股东还是被投资单位保证新入股投资单位取得固定回报;二是大股东或被投资单位将来回购新入股投资单位出资时的价格是否固定,即回购价格与回购当时被投资单位股东权益价值是否相关。具体账务处理分为四种情况。
The contract that can determine the specific amount to be paid to other people in the future is the financial liability, and the future transaction price is certain. The contract that can not determine the specific amount to be paid to others in the future is an equity instrument, and the future transaction price is uncertain. The accounting treatment of financial instruments that stipulate fixed income and repurchase terms depends on two points: First, the major shareholder or the investee ensures that the newly-invested unit obtains a fixed return; second, the major shareholder or the investee will repurchase the newly-invested shares in the future Unit price is fixed at the time of replenishment, that repurchase price and repurchase was invested unit shareholders’ equity value is relevant. Specific accounting treatment is divided into four situations.