A question on the entry of financial assets in intermediate accounting practices

If the cash dividend contained by landlord 3 is yuan per share, the cash dividend received on April 25 is only on April 2. The accounting entries are as follows. W is 10,000 and Q is 1,000.

On March 9, 10,000 shares of A** were purchased, ready to be realized at any time, at a purchase price of 16 yuan per share, and at the same time paid 1,000 relevant taxes and fees.

Borrow: Tradable financial assets — cost 16w

Investment income 1q

Credit: Bank Deposit 16w1q

On April 2, Company A declared a cash dividend per share.

Borrow: Dividends receivable.

Credit: Investment income.

On April 21, it purchased 50,000 shares of A** at a purchase price of yuan per share (including cash dividends per share), and paid relevant taxes and fees of 6,000 yuan.

Borrow: Tradable financial assets - cost 18*5w

Dividends receivable. Investment income 6q

Credit: Bank deposit 18*5w+

Cash dividend was received on April 25.

Borrow: Bank deposit.

Credit: Dividends receivable.

On June 30, the price per ** yuan.

Calculate fair value change = (16w+18*5w).

Noticeably reduced.

Therefore: borrow: fair value change gain or loss.

Credit: Trading Financial Assets - Changes in Fair Value.

On July 18, 30,000 shares of ****a** were shared, and the take-home payment was 515,000 yuan.

Calculate the original ** = (16w + 18 * 5w) 6w = yuan per share, obviously sell at a loss, and the investment income is on the debit side.

Therefore: borrow: bank deposit 51w5q

Changes in the fair value of trading financial assets ---.

Investment income. Credit: Trading Financial Assets - Cost.

Fair value change gain or loss.

On December 31, the market price was 18 yuan shares.

30,000 shares were sold, and 30,000 shares remained, which is higher than the fair value at the previous balance sheet date.

Borrow: Trading Financial Assets - Changes in Fair Value.

Credit: Fair Value Gain or Loss.

1) Borrow: Tradable financial assets 16

Investment income. Credit: Bank deposits.

2) Borrow: dividends receivable.

Credit: Investment income.

3) Borrow: Trading financial assets 90

Dividends receivable 2

Investment income. Credit: Bank deposits.

4) Borrow: bank deposit.

Credit: Dividends receivable.

5) Borrow: Investment income.

Credit: Transactional financial assets.

6) Borrow: bank deposit.

Credit: Transactional financial assets.

Return on investment 1

Borrow: Tradable financial assets.

Investment income. 7) Borrow: Transactional financial assets.

Credit: Investment income.

Multiple choice questions. Companies A and B are independent companies that are not under the same number of controls. On July 1, 2009, Company A acquired the equity interest of Company C60 held by Company B with trading financial assets as consideration for the merger.

The carrying amount of the trading financial asset was $10 million (including $8 million in cost and $2 million in fair value change) and $12 million in fair value. Company C's owner's equity on July 1, 2009 was 20 million yuan. The amount of profit and loss included in the current period due to the investment of Company A is ( ) million yuan.

a. 400

b. 200

c. 0 d. 100

Answer: B Analysis: When disposing of trading financial assets, the corresponding fair value change profit or loss needs to be transferred to investment income, and the borrower and borrower are all profit and loss accounts, and this treatment does not affect the current profit or loss; The difference between the fair value of the paid assets and their carrying amount should be included in the current profit or loss, so the amount included in the current profit or loss is 1200 1000 200 (10,000 yuan).

Summary. Dear, the inscription of the entries of trading financial assets in primary accounting is correct and does not need to be changed.

The entry questions of trading financial assets in primary accounting, see if it is written correctly or not, and if it is wrong, it is wrong.

Dear, the inscription of the entries of trading financial assets in primary accounting is correct and does not need to be changed.

Are the answers to these two questions correct? That's right.

At the time of purchase, borrow: trading financial assets 46800 investment income 200

Credit: Bank Deposit 46800

When interest is received, debit: interest receivable 1800

Credit: Investment income 1800

Debit: Bank deposit 1800

Credit: Interest receivable 1800

At the time of transfer, borrow: bank deposit 46000 investment income 800

Credit: Tradable Financial Assets 46800

I'll take a look and think about it.

1. Loan: 234,000 for trading financial assets

Dividends receivable 6000 Credit: Bank Deposits 240000 Loan: Investment Income 1000 Credit:

Bank Deposit 1000 Borrow: Bank Deposit 6000 Loan: Dividend Receivable 6000 Borrow:

Trading Financial Assets - Fair Value Change 11000 Credit: Fair Value Change Gain or Loss 11000

Borrow: Dividends receivable 3000 Loan: Investment income 3000 Borrow:

Bank Deposits 3000 Loans: Dividends Receivable 3000 Loans: Bank Deposits 240000 Investment Earnings 5000 Loans:

Tradable financial assets 245,000

(1) When purchasing ** on September 13:

Borrow: Trading Financial Assets - Cost 9270 Credit: Other Monetary Funds - Deposits of Investment Funds 9270 Borrow: Investment Income 10

Credit: Funds in other currencies - deposits of investment funds 10

2) On September 23, dividends were received:

Borrow: Funds in other currencies - 270 deposits of investment funds

Credit: Investment income 270

3) October 31, fair value change:

Loan: Trading Financial Assets - Changes in Fair Value 1730 Credit: Gains or Losses on Changes in Fair Value 1730

4) December 1st, ****:

Borrow: Other Monetary Funds - Deposited Investment Funds 12000 Credit: Trading Financial Assets - Cost 9270

Change in fair value 1730

Investment income 1000

At the same time: borrow: fair value change gain or loss 1730 credit: investment income 1730

1. Purchase of fixed assets.

Borrow: Fixed assets.

Taxes and fees due. VAT is due. Input tax.

Credit: Bank deposits.

2. Depreciation as of October 2013 is provided.

In 2013, the depreciator dismantled the socks = (, then 10 months of depreciation = 160 12 * 10 = start to renovate in October.

Borrow: Construction in progress.

Accumulated depreciation. Credit: Fixed Assets.

4. Pay for the project.

Borrow: 100 projects under construction

Credit: Bank deposits.

5. Replace the first excitation equipment.

Consolidation. Recorded value.

Borrow: Fixed assets.

Credit: Construction in progress.

6. Depreciation from April 2014 to the end of 2016.

4 + 24 = 28 months.

Borrow: Administrative expenses.

Credit: Accumulated depreciation.

6. Provision for impairment.

Borrow: Asset impairment loss.

Credit: Provision for impairment of fixed assets.

7. Depreciation to March 2018 = (52-7) 4 12 * 15 = Calculate it yourself

You have a bit of a problem at that time.,How did you buy it in 2010 and calculate it in 2008.。。 I'll count it for you as I bought it in 2008.

1) January 1, 2008.

Borrow: Available for ** financial assets - cost 1 000

Interest Adjustments. Credit: Bank deposits.

2) December 31, 2008.

Actual interest = rounded).

Interest receivable = 1000x4% = 40

The amortized cost at the end of the period is:

Debit: Interest receivable 40

Credit: Investment income.

Available for ** Financial Assets – Interest Adjustments.

Debit: Bank deposit 40

Credit: Interest receivable 40

Borrow: Capital Reserve - Other Capital Reserve 19(

Credit: Available for **Financial Assets – Change in Fair Value 19

Your second and third questions are obviously the same ......

Don't keep sending questions like this.,Practice more by yourself.,How about giving some points.。。。 I didn't do it when I slept.