What are the transaction costs included in the disposal of trading financial assets? How is it calcu

Tradable financial assets.

Transaction costs at the time of purchase and disposal are directly included in profit or loss for the current period.

Borrow: Investment income.

Credit: Bank deposits.

Return on investment.

It is equal to the ratio of the company's investment income divided by the average investment amount. It is expressed as follows: return on investment = investment income ((long-term and short-term investment at the beginning of the period + long-term and short-term investment at the end of the period) 2) 100%.

Return on investment, also known as return on investment, refers to the ratio of investment income (after tax) to investment costs. The return on investment, also known as the investment effect coefficient, is defined as the ratio of the net income obtained each year to the original investment, which is denoted as e.

The rate of return on investment reflects the profitability of an investment. When the ratio is significantly lower than the company's return on equity.

, indicating that its foreign investment has failed, and the structure of foreign investment and investment projects should be improved; When the ratio is much higher than the return on net assets of the general enterprise, there is a suspicion of manipulating profits, and the reasonableness of each income should be further analyzed.

Transaction costs for the purchase and disposal of trading financial assets are directly recognized in profit or loss

Borrow: Investment income.

Credit: Bank deposits.

It is not included in the cost, and is directly included in the profit or loss for the current period.

It should be included in investment income.

Financial asset transaction fees,Including handling fees, commissions, relevant taxes and other necessary expenses paid to ** institutions, consulting firms, securities firms, ** exchanges, ** relevant departments, etc, excluding expenses not directly related to the transaction, such as bond premiums, discounts, financing charges, internal administrative costs and holding costs.

That is, the financial assets acquired by an enterprise measured at fair value through profit or loss shall be initially recognized at the fair value at the time of acquisition, and the relevant transaction costs shall be included in the profit or loss of the current period when incurred, and shall not be included in the initial cost.

Treatment of transaction fees for different types of financial assets.

2) Held-to-maturity investments: Transaction costs incurred should be included in the "Interest Adjustment" breakdown;

3) Loans and receivables: Transaction costs incurred are included in the cost of loans and receivables;

In the case of debt instruments, the face value is included in the "cost" line, and the difference between the actual amount paid and the face value is recorded as "interest adjustment", so the transaction cost is squeezed into the "interest adjustment" line.

Transaction costs include additional external costs that are directly attributable to the purchase, issuance or disposal of financial instruments, including fees and commissions and other necessary expenses paid to ** institutions, consulting firms, brokers, etc.

1. The purchase of financial assets by enterprises should be measured according to fair value, that is, transactions. For financial assets measured at fair value through profit or loss, the relevant transaction costs should be directly recognized in the current profit or loss, and for other types of financial assets, the relevant transaction costs should be included in the initial recognition amount.

2. The handling fees, commissions and other issuance expenses (indirect expenses) paid for the issuance of shares are not included in the long-term investment cost, and if the premium is issued, it will be deducted from the premium of the issuance; **For the part of the issuance that does not have a premium or the amount of the premium is insufficient to cover the issuance expenses, the surplus reserve and undistributed profits shall be offset by the insufficient issuance expenses;

3. Directly related expenses, taxes and other necessary expenses (directly related expenses) incurred in obtaining long-term equity investment shall be included in the initial investment cost. Directly related expenses include legal fees, audit fees and appraisal fees paid for the investment.

Financial Assets Explained:

Financial assets refer to the assets owned by units or individuals in the form of value, and are the general term for all financial instruments that can be traded in the organized financial market and have realistic and future valuations. The most important feature of a financial asset is its ability to provide its owner with a flow of immediate or forward money income in market transactions.

Financial assets usually include cash in hand, bank deposits, other monetary funds, accounts receivable, notes receivable, loans, other receivables, equity investments, debt investments and assets formed by derivative financial instruments. However, whether it is a physical asset or a financial asset, it can only be called an asset if it is the object of investment of the holder.

Tradable financial assets. Transaction fees should be factored intoInvestment incomeSubjects.

The transaction costs incurred in the acquisition of trading financial assets shall be included in the investment income when incurred. Transaction costs are those that are directly attributable to the purchase, issuance or disposal of financial instruments.

Additional external expenses, including fees and commissions paid to ** institutions, consulting firms, broker-dealers, etc., and other necessary expenses.

Transactional financial assets mainly refer to the financial assets held by enterprises in the near future, such as enterprises from the secondary market for the purpose of earning price differences.

Purchased**, bonds, **, etc. In order to account for the acquisition, receipt of cash dividends or interest, disposal and other businesses of trading financial assets, enterprises should set up "early position of trading financial assets" and "fair value change gains and losses".

Investment income" and other subjects.

The "Transactional Financial Assets Infiltration" account accounts for the fair value of trading financial assets such as bond investments, ** investments, and ** investments held by enterprises for trading purposes. Financial assets held by an enterprise that are directly designated as measured at fair value through profit or loss are also accounted for in the "trading financial assets" account.

The debit side of the "Trading Financial Assets" account registers the acquisition cost of the trading financial asset and the balance sheet date.

the difference between its fair value and its carrying balance, etc.; The difference between the fair value and the book balance at the balance sheet date when the credit registers the balance sheet, as well as the cost and fair value change gain or loss carried forward when the enterprise ** trades financial assets. Enterprises should set up detailed accounts such as "cost" and "fair value change" for accounting according to the types and varieties of trading financial assets.

1. When an enterprise obtains trading financial assets.

Borrow: Trading financial assets - cost (fair value, excluding the price of the price included in Hongyu, the interest payment period has reached but has not yet been received, or the cash dividend that has been declared but not yet paid).

Investment income (transaction fees incurred).

Dividends receivable (cash dividends that have been declared but not yet paid) and interest receivable (interest that has not yet been received at the end of the interest payment period).

Credit: Bank deposit (amount actually paid).

2. During the period of holding trading financial assets, the investee declares the payment of cash dividends or calculates interest at the coupon rate of the bonds on the balance sheet date.

Borrow: Dividends receivable.

Interest receivable. Transaction costs for the purchase and disposal of trading financial assets are directly included in profit or loss for the current period.

Borrow: investment income, Credit: bank deposits.

Value Added Tax on Trading Financial Assets, Debit: Investment Income, Credit: Tax Payable - VAT Payable (Output Tax).

Tradable financial assets.

The handling fee is included in the investment income.

Subjects. The specific accounting entries are as follows:

Initial Measurement, Borrow: Trading Financial Assets – Cost, Borrow: Dividends Receivable.

Interest receivable, borrow: auction lack of investment income (transaction costs, credit: bank deposits, subsequent measurement, reflecting changes in fair value, appreciation:

Borrow: Trading Financial Assets - Changes in Fair Value, Credit: Gains or Losses on Changes in Fair Value.

Depreciation: Credit: Fair Value Gain or Loss, Credit:

Trading financial assets - changes in fair value, such financial assets are not provided for impairment, holding period, borrow: dividends receivable, interest receivable, credit: investment income, borrow:

Bank deposits, credit: dividends and interest receivable receivable, when disposing of, borrow: bank deposits (price minus handling fees), credit:

Trading Financial Assets - Cost, Credit: Trading Financial Assets - Changes in Fair Value (Borrowable and Loanable), Loan Defense: Investment Income (Borrowable and Loanable).

The transaction costs incurred when trading financial assets are acquired include: transaction commission, stamp duty, handling fee and amortization expense.

1. Transaction commission: refers to the commission and handling fee paid by brokers, brokerage institutions or intermediaries such as exchanges for the purchase or trading of financial assets.

2. Stamp duty: refers to the tax paid to ** according to a certain proportion when buying or selling.

3. Handling fee: The transaction settlement fee that needs to be paid when the hosiery is used to verify the transaction of this sail ticket, including the registration, delivery and settlement fees.

4. Amortization expenses: refers to the rating fees, appraisal fees, attorney fees and other expenses paid when purchasing trading financial assets, which will be amortized into the current profit within a period of time after the transaction.

The relevant transaction costs incurred in the acquisition of trading financial assets shall be creditworthy, and the investment income shall be counted as filial piety at the time of occurrence.

Transaction costs refer to the additional external expenses that can be directly attributed to the purchase, issuance or disposal of financial instruments, including fees and commissions and other necessary expenses paid to ** institutions, consulting firms, brokers, etc.

Transactional financial financing refers to the financial assets such as bonds, ** and ** held by enterprises in the short term in order to obtain profits. Tradable financial assets have three characteristics: short-term holding, fair value acquisition, and no provision for impairment losses.