Ask questions about the return on investment in the disposal of trading financial assets

For trading financial assets, the fair value change gains and losses during the holding period should be transferred out at the time of disposal, and the investment income should be recognized. So the accounting treatment you give is incomplete. The complete processing should be:

Debit: Bank deposit 2565 0000

Fair value change profit or loss 10 0000

Credit: Cost of ——— of trading financial assets 2550 0000——— change in fair value 10 0000

Income on investment 15 0000

Investment income to be recognized at the time of disposal = selling price Cost at the time of acquisition.

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Paste it and calculate, trading financial assets Related accounts: trading financial assets (asset class), fair value change profit and loss (profit and loss), investment income (profit and loss), dividend receivable (asset class), interest receivable (asset class).

1) Transactional financial assets: Calculate the fair value of the first investment, bond investment, first investment and other trading financial assets held by the enterprise for the purpose of trading. (Active Account: Cost, Change in Fair Value).

Debit: The cost of purchase, the balance sheet date, the fair value of which is higher than the book balance difference.

Credit: **The cost of a trading financial asset carried forward at the time of the transaction, the fair value of which is lower than the balance of the book at the balance sheet date.

2) Fair value change gain or loss: the gain or loss that should be included in the profit or loss for the current period arising from the fair value change of trading financial assets.

Debit: In the current period, the fair value of the trading financial assets held by the enterprise is lower than the difference between the book balance, and the amount transferred out of the credit amount.

Credit: In the current period, the fair value of the trading financial assets held by the enterprise is higher than the difference in the book balance, and the amount of the debit is transferred out.

3) Investment income: Accounting for the investment income obtained during the period when the enterprise holds trading financial assets, as well as the investment income or investment loss realized from the disposal of trading financial assets.

Borrow: Investment losses (fees, commissions and other necessary expenses) incurred in trading financial assets

Credit: Investment income realized from trading financial assets.

4) Dividends receivable and interest receivable: Accounting for cash dividends that have been declared but not yet paid, interest on bonds that have reached the interest payment period but have not yet been received, and cash dividends and interest on bonds realized from holding trading financial assets.

Borrow: Cash dividends and interest on bonds realized from trading financial assets held.

Credit: Cash dividends declared but not yet paid and interest on bonds that have reached the interest payment period but have not yet been received.

**Disposal of trading financial assets.

**Disposal: (1) Investment income = **price - current book balance.

Change in fair value = **Book balance - original book balance.

Period-end measurement: On the balance sheet date, interest receivable and dividends receivable are transferred to the investment income account.

Investment income on trading financial assets = fair value at the time of ** - initial recorded amount - + fair value change balance + ( - fair value change profit or loss.

Transactional financial assets are actually financial assets measured at fair value through profit or loss: first, they are measured at fair value at the time of acquisition, and the relevant transaction costs are debited to "investment income"; Interest or cash dividends earned during the holding period should be recognized as "investment income" and included in the credit notice; When the remaining financial asset is disposed of, the difference between its fair value and the initial recorded amount should be recognized as "investment income", and the fair value change profit or loss shall be adjusted.

Enterprises set up a "trading financial assets" account, which accounts for the financial assets held by the enterprise at fair value through profit or loss. This account should be accounted for in detail according to the type and variety of trading financial assets, respectively, "cost" and "fair value change", and the "fair value change profit and loss" account should be accounted for the profit or loss of the enterprise due to the change in fair value of the enterprise's trading financial assets and other profits and losses.

**In the case of a trading financial asset, the account such as "bank deposits" shall be debited according to the amount actually received, this account (cost) shall be credited according to the cost of the transactional financial asset, and the account (fair value change) shall be credited or debited according to the change in the fair value of the transactional financial asset, and the "investment income" account shall be credited or debited according to the difference. At the same time, according to the fair value change of the trading financial asset, the "fair value change profit or loss" account is debited or credited, and the "investment income" account is credited or debited.

Investment income from disposal of trading financial assets = fair value at the time of ** - initial recorded amount - + fair value change balance + - fair value change gain or loss.

To put it simply, the investment income is the difference between purchase and sale (excluding the interest charged) minus the related expenses of the stool, and the relevant expenses at the time of purchase are recognized as investment income in the current period, and the accounting treatment has one more step to include the part of the unrecognized investment income from the fair value change in the previous period into the fair value change profit or loss, and the investment income is recognized at the time of disposal.

The accounting treatment of the trading financial assets is borrowed, other monetary funds and other accounts, credit: transactional financial assets, investment income (or the borrower).

Investment income is the difference between purchase and sale (excluding interest) minus related expenses, and the relevant expenses at the time of purchase are recognized as investment income in the current period.

Trading securities are claims and interests that a business intends to make a profit through active management and trading. Businesses often buy and sell these types of changes frequently in the hope of profiting from short-term changes.

1. The purpose of the company's holding is short-term, that is, the purpose of holding is determined to be short-term profit when the chain is first confirmed. Generally, the short-term here should also be no more than one year (including one year);

2. The asset has an active market, and the fair value can be obtained through the active market.

3. No asset impairment loss shall be provided during the holding period of trading financial assets.

The initial measurement, holding period and disposal of tradable financial assets are all involved:"Investment income"Accounts, some of which offset the amount of the account, and some of which increase the amount of the account.

Initial measurement: When acquiring a trading financial asset, the transaction expenses incurred are not included in the cost, but are included in the profit or loss and are written off"Investment income".The entries are as follows:

Borrow: Tradable financial asset – cost (fair value).

Investment income (transaction fees incurred).

Dividends receivable (actual payments include cash dividends that have been declared but not yet paid).

Interest receivable (the amount actually paid includes interest that has not yet been received at the end of the interest payment period).

Credit: bank deposits, etc.

Holding period: cash dividends or bond interest obtained by the enterprise during the period of holding trading financial assets"Investment income"to increase the amount of the account.

The entries are as follows: Borrow: dividends receivable (cash dividends declared by the investee * proportion of investment shareholdings).

or interest receivable (interest receivable calculated at the balance sheet date).

Credit: Investment income.

Disposition: The purpose of holding a trading financial asset is to include the difference between the price received and its book value when the financial asset is held"Investment income", the enterprise has reached the purpose of earning the difference, in addition, to be formed during the holding period of trading financial assets"Fair value change gain or loss"Transfer-in"Investment income".

The entries are as follows: Debit: Bank deposit (price minus handling fee).

Credit: Transactional financial assets.

Investment income (the difference, which may also be on the debit side).

At the same time: borrow: fair value change gain or loss (the fair value change originally included in the financial asset).

Credit: Investment income.

Or: Borrow: Investment income.

Credit: Fair Value Gain or Loss.

In which account is the balance sheet of trading financial assets?

The confiscation of trading financial assets is reflected in the trading financial assets account in the balance sheet.

Enterprises shall set up transactions according to the types and varieties of trading financial assets"Cost"、"Change in fair value"and other detailed accounts.

In order to reflect and supervise the acquisition of trading financial assets, the receipt of cash cover dividends or interest, etc., enterprises should set up"Tradable financial assets"、"Fair value change gain or loss"、"Investment income"and other accounts.

How is the investment income of trading financial assets recognized? In each link of a tradable financial asset, the entries it enters are different, and it is also affected by market fluctuations, which can vary greatly. When dealing with the accounting subject of transactional financial assets, if you don't understand something, it is recommended that you can consult directly with an accounting teacher through **.

Transactional financial assets are financial assets held by enterprises in order to be in the near future, such as **, bonds, etc. purchased from the secondary market.

Investment income from disposal of trading financial assets = fair value at the time of ** - initial recorded amount - + fair value change balance + - fair value change gain or loss.

In fact, a trading financial asset is a financial asset measured at fair value and its changes are included in the current profit or loss: first, it is measured at fair value at the time of acquisition, and the relevant transaction costs are debited to the "investment income"; Interest or cash dividends obtained during the holding period shall be recognized as "investment income" and credited; When the financial asset is disposed of, the difference between its fair value and the initial recorded amount should be recognized as "investment income", and the profit or loss on the change in the value of the financial asset should be adjusted.

What does investment income mean?

Income from investment refers to the income from the enterprise's foreign investment (the loss incurred is negative), such as the dividend income obtained by the enterprise from the foreign investment, the interest income from bonds, and the profit from joint ventures with other units.

Accounting treatment of trading financial assets.

1.Initial metering.

Borrow: Trading Financial Assets – Costs.

Dividends receivable Interest receivable.

Investment income (transaction costs).

Credit: Bank deposits.

2.Subsequent metering.

1) Reflects changes in fair value.

Appreciation: Borrow: Trading Financial Assets – Changes in Fair Value.

Credit: Fair Value Gain or Loss.

Depreciation: Debit: Fair Value Gain or Loss.

Credit: Trading Financial Assets - Changes in fair value.

No provision is made for impairment of trading financial assets.

2) Holding period.

Borrow: Dividends receivable Interest receivable.

Credit: Investment income.

Borrow: Bank deposit.

Credit: Dividends Receivable Interest Receivable.

3.At the time of disposal.

Borrow: Bank deposit.

Credit: Trading Financial Assets – Cost.

Tradable financial assets – changes in fair value (borrowable or loanable).

Investment income (borrowable or loanable).

Investment income on trading financial assets = fair value at the time of ** - initial recorded amount - + fair value change balance + ( - fair value change profit or loss.

A trading financial asset is actually a financial asset measured at fair value through profit or loss: first, it is measured at fair value at the time of acquisition, and the relevant transaction costs are debited to "investment income"; Interest or cash dividends earned during the holding period should be recognized as "investment income" and credited; When the financial asset is disposed of, the difference between its fair value and the initial recorded amount should be recognized as "investment income", and the fair value change gain or loss shall be adjusted.

Let me sum it up:

1. For trading financial assets, transaction costs (here and below are directly related expenses) are included in the current profit and loss, and the account of "investment income".

2. Transaction costs for the other three types of financial assets (held-to, available, loans and receivables), and cost of purchase (you must understand that interest adjustment is also a sub-account under cost).

3. Regarding long-term equity investment, if it is control (forming a mother-child relationship), it is a direct management expense. By the way, in addition to control, the three situations are divided into situations (joint venture, significant impact, no **):

First, if the capital is made in cash, their transaction costs are calculated into the cost, and second, if they are invested in bonds, the transaction costs will reduce the premium and increase the discount; In the case of issuance**, the transaction cost is charged to the capital reserve. Satisfied.

The cumulative amount of investment income recognized by Company A from the purchase of bonds to **A bonds is () 10,000 yuan.

The amount of investment income recognized by Company A is ( ) 10,000 yuan.

The first is the revenue recognized [cumulative]; The second is the revenue recognized at the time of **.

In the past, fair value gains and losses accumulated during the standard period15 were carried forward to investment income when disposed of, but now the new standard does not seem to be necessary. Changing comes and goes