购买时根据协议约定于未来某确定日返售的金融资产。为买入该等资产所支付的

Financial assets that are resold on a certain date in the future according to the agreement at the time of purchase. The cost paid for the purchase of such assets, including accrued interest, is accounted for as financial assets purchased under resale agreements. Assets resold within the next year are listed as current assets in the balance sheet. The difference between the purchase price and the resale price is recognized according to the effective interest rate method during the agreement period and included in interest income.

购买时根据协议约定于未来某确定日返售的金融资产。为买入该等资产所支付的成本，包括应计利息，作为买入返售金融资产核算。于未来一年内返售的资产，在资产负债表中列示为流动资产。购入与返售价格之差额在协议期间内按照实际利率法确认，计入利息收入。

The financial assets to be resold on a certain future date according to the agreement at the time of purchase. The cost paid for the purchase of such assets, including accrued interest, shall be accounted as the financial assets for resale. Assets to be resold in the next year shall be listed as current assets in the balance sheet. The difference between the purchase price and the resale price shall be recognized in accordance with the effective interest method during the term of the agreement and included in the interest income.