金融财经（中-英）

取得交易性金融资产时，按交易性金融资产的公允价值，借记“交易性金融资产—成本”科目，按发生的交易费用，借记“投资收益”科目，按实际支付的金额，贷记“银行存款”科目。支付的价款中包含已宣告发放的现金股利或债券利息，单独确认为应收项目。

When acquiring financial assets held for trading, “trading financial assets - costs” shall be debited based on their fair values, “income from investment” shall be debited based on the transaction expenses incurred, and “bank deposit” shall be debited based on the amounts actually paid. Any declared cash dividend or receipt bond interest shall be accounted for separately as receivables in the Balance Sheet.

持有交易性金融资产期间，被投资单位宣告发放现金股利或在资产负债表日按债券票面利率计算利息时，借记“应收股利”或“应收利息”科目，贷记“投资收益”科目。收到现金股利或债券利息时，借记“银行存款”科目，贷记“应收股利”或“应收利息”科目。票面利率与实际利率差异较大的，应采用实际利率计算确定债券利息收入。

During the period of holding financial assets held for trading, when cash dividends are declared to be released or the interest is calculated based on the bond’s coupon interest rate of the balance sheet date, “dividends receivable” or “interest receivable” should be debited, and “income from investment” should be credited. When receiving cash dividends or bond interest, “bank deposit” should be debited, and “dividends receivable” or “interest receivable” should be credited. In case of great discrepancy between the coupon interest rate and the actual interest rate, the actual interest rate shall be taken to calculate the bond interest income.