交易性金融资产是指企业打算通过积极管理和交易以获取利润的债权证券和权益证券。企业通常会频繁买卖这类证券以期在短期价格变化中获取利润。

交易性一词一般不直接译为“trading”，而是译为“held for trading”，因此，“交易性金融资产”可以译为held-for-trading financial assets或者financial assets held for trading。

满足以下条件之一的金融资产应当划分为交易性金融资产：⑴ 取得金融资产的目的主要是为了近期内出售或回购或赎回。⑵ 属于进行集中管理的可辨认金融工具组合的一部分，具有客观证据表明企业近期采用短期获利方式对该组合进行管理。⑶ 属于金融衍生工具。但被企业指定为有效套期工具的衍生工具属于财务担保合同的衍生工具、与在活跃市场中没有报价且其公允价值不能可靠计量的权益工具投资挂钩并须通过交付该权益工具结算的衍生工具除外。A financial asset or financial liability is classified as held for trading if it is: (i) acquired or incurred principally for the purpose of selling or repurchasing it in the near term; (ii) part of a portfolio of identified financial instruments that are managed together and for which there is evidence of a recent actual pattern of short-term profit-taking; or (iii) a derivative (except for a derivative that is a financial guarantee contract or a designated and effective hedging instrument).

非交易性金融资产是指不具备交易性的金融资产，该金融资产的目的不是用于投资和套期保值的。不符合交易性金融资产条件的金融资产都属于非交易性金融资产。

基于上述交易性金融资产的翻译，可以将非交易性金融资产译为“financial assets not held for trading”。

以下为相关双语示例，供参考：

例1：

除同公司正常经营业务相关的有效套期保值业务外，持有交易性金融资产、衍生金融资产、交易性金融负债、衍生金融负债产生的公允价值变动损益，以及处置交易性金融资产、衍生

金融资产、交易性金融负债、衍生金融负债和其他债权投资取得的投资收益

Profit or loss on changes in the fair value of held-for-trading financial assets, derivative financial assets, held-for-trading financial liabilities and derivative financial liabilities and investment income on disposal of held-for-trading financial assets, derivative financial assets, held-for-trading financial liabilities, derivative financial liabilities and other debt investments, other than those used in the effective hedging activities relating to normal operating business

例2：

截至 2021 年 12 月 31 日，公司交易性金融资产余额为 540,000,000.00 元，系结构性存款；其他权益工具投资余额为 6,000,000.00 元，系非交易性权益工具投资，本期公允价值变动为 0 元。

As of December 31, 2021, the balance of held-for-trading financial assets was RMB 540,000,000.00, which was structured deposits; the balance of investment in other equity instruments was RMB 6,000,000.00, which was investment in equity instruments not held for trading. The change in fair value of such financial assets was RMB 0 in the reporting period.

知识拓展

关于交易性资产的会计核算

企业取得交易性金融资产时，应当按照交易性金融资产取得时的公允价值作为其初始确认金额，计入“交易性金融资产—成本”科目。

取得交易性金融资产所支付的价款中如果包含已宣告但尚未发放的现金股利或已到付息期但尚未领取的债券利息，应当单独确认为应收项目，计入“应收股利”或“应收利息”科目。

取得交易性金融资产所发生的相关交易费用(包括支付给代理机构、咨询公司、券商的手续费、佣金等)应当在发生时计入投资收益