All currencies, or assets held but unrelated to production, are financial assets. . According to the book, financial assets are divided into monetary funds, accounts receivable, bond investments, equity investments and financial derivatives.

However, the second chapter of the accounting books is financial assets. Accounting standards-financial instruments. They all refer to four types of financial assets: financial assets measured at fair value through profit or loss, held-to-maturity investments, loans and receivables, and available-for-sale financial assets. . .

How to determine what kind of financial assets?

When purchasing financial assets, the types of financial assets shall be confirmed by themselves according to the purpose and "needs" of the enterprise, but once confirmed, they shall not be changed. Only under special circumstances can the held-to-maturity investment be reclassified as available-for-sale financial assets. The first category: the enterprise holds it in order to sell it in a short time to earn the difference. Or the enterprise can directly specify it as needed. Or derivative financial instruments (options, etc. ).。 Second, the enterprise has the ability and willingness to hold it to maturity (so it is limited to liabilities). Needless to say, the third category. The fourth category cannot be recognized as the financial assets of the above three categories. . . This place can basically be said that enterprises can decide how they like. As long as you meet the requirements. .

Financial assets and available-for-sale financial assets measured at fair value and whose changes are included in current profits and losses.

Why do you say it together? Mainly because they have many similarities and differences. . Available-for-sale financial assets can be named as: financial assets measured at fair value and whose changes are included in capital reserve. .

The two are the same: measured at fair value, but different: the former affects the current profit and loss, while the latter affects the capital reserve. . This directly led to the measurement and recognition of two assets.