如何區(qū)分經(jīng)營(yíng)負(fù)債與金融負(fù)債的區(qū)別和聯(lián)系(如何區(qū)分經(jīng)營(yíng)負(fù)債與金融負(fù)債的區(qū)別)
發(fā)布時(shí)間：2024-06-12 19:56:34
如何區(qū)分經(jīng)營(yíng)負(fù)債與金融負(fù)債？
(1)一般，帶息負(fù)債是金融負(fù)債，不帶息負(fù)債為經(jīng)營(yíng)負(fù)債;
(2)短期借款、一年到期的非流動(dòng)負(fù)債、長(zhǎng)期借款和應(yīng)付債券屬于金融負(fù)債;
(3)以市場(chǎng)利率計(jì)息的短期應(yīng)付票據(jù)屬于金融負(fù)債，無息短期應(yīng)付票據(jù)屬于經(jīng)營(yíng)負(fù)債;
(4)優(yōu)先股屬于金融負(fù)債;
(5)應(yīng)付利息屬于金融負(fù)債，優(yōu)先股應(yīng)付股利屬于金融負(fù)債、普通股應(yīng)付股利屬于經(jīng)營(yíng)負(fù)債;
(6)遞延所得稅負(fù)債屬于經(jīng)營(yíng)負(fù)債;
(7)融資租賃引起的長(zhǎng)期應(yīng)付款屬于金融負(fù)債，經(jīng)營(yíng)活動(dòng)引起的長(zhǎng)期應(yīng)付款屬于經(jīng)營(yíng)負(fù)債;
(8)其他負(fù)債項(xiàng)目，具體內(nèi)容查閱報(bào)表附注或其他披露信息，根據(jù)性質(zhì)確定。如果查不到結(jié)果，通常列為經(jīng)營(yíng)負(fù)債。