A brief understanding of the four chapters of Intermediate Financial Accounting Overview, Monetary F

1. Borrow: R&D expenditure - expensed expenditure 46800 - capital expenditure 18000

Credit: Raw Materials 46800

Employee compensation payable 100,000

Bank deposit 100000

Borrow: 46,800 for administrative expenses --- research expenses

Credit: R&D expenditure--- expensed expenditure 46,800 Borrow: intangible assets 18,000

Credit: R&D Expenditure - Capital Expenditure 18000

2. Borrow: intangible assets - attorney's fee 11400

Registration fee 600

Credit: Bank deposit 12000

Cost of intangible assets = 18,000 + 12,000 = 300003, annual amortization = 30,000 5 = 6,000

Debit: Amortization of administrative expenses --- intangible assets 6000 Credit: Accumulated amortization 6000

3.Debit: Accounts receivable - B 117000

Credit: main business income 100,000

Tax Payable - VAT (Output) 17000

Debit: Notes receivable 117000

Credit: Accounts Receivable - B 117000

Debit: Bank deposit 122850

Credit: Finance Expenses 5850

Notes receivable 117,000

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The following entry units: 10,000 yuan.

1. Payment price: borrow: negotiation round transactional financial assets - cost 2000 dividends receivable 60 investment income 10 credit:

Bank Deposits 2070 II, Collect Mishandled Verification to Interest: Borrow: Bank Deposits 60 Credit:

Dividends receivable 60 III. Fair Value Appreciation: Including Loans: Trading Financial Assets - Fair Value Changes 105 Credits

Fair value change gain or loss 105

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In 10,000 units.

At the time of purchase: borrow: intangible assets 300

Credit: Bank deposit 300

Clause. Accumulated amortization for 1, 2 and 3 years: 300 10 = 30 Debit: Management expenses 30

Credit: Accumulated amortization 30

A total of 90 in three years

09 12 31 When impairment occurs, 300-90 = 210>182 (when the face value can be ** value, the face value should be reduced to the can ** value) 210-182 = 28

Loan: asset impairment loss - provision for impairment of intangible assets 28 Credit: provision for impairment of intangible assets 28

**Time: Business tax = 140*, then bank deposit 140-7 = 133 debit: bank deposit 133

Provision for impairment of intangible assets 28

Accumulated amortization 90

Non-operating expenses - loss on disposal of non-current assets 56

Credit: Intangible assets 300

Taxes payable 7

(1) Taxes and fees are included in profit or loss, not costs.

Borrow: Tradable Financial Assets - Cost (62616964757a686964616fe59b9ee7ad9431333335336462

Dividends receivable million.

Investment income 10,000.

Credit: bank deposits million.

2) Borrow: bank deposit of 20,000 yuan.

Credit: Dividends receivable of 20,000 yuan.

3) Borrow: Fair value change gain or loss (180,000.

Credit: Trading Financial Assets - Change in fair value of $80,000.

4) Borrow: bank deposit 10,000.

Investment income 10,000.

Credit: Transactional financial assets - cost 900,000.

Change in fair value of $80,000.

Borrow: investment income million.

Credit: bank deposits million.

5) On April 21, it purchased 50,000 shares of Company A, on July 18, the company transferred 50,000 shares of Company A, and on December 31, there was no Company A, so its ** change had nothing to do with the company.

Definitions

Investment in securities refers to the investment behavior and investment of investors (legal or natural persons) to purchase valuable products such as bonds, bonds, bonds and these valuable derivatives in order to obtain dividends, interest and capital gains.

The capital process is an important form of indirect investment.

Features] 1 **Investment has a high degree of "market power";

2 **Investments are valuable ventures that are expected to bring returns;

3. Investment and speculation are two indispensable behaviors in investment activities;

4 Investments in the secondary market do not increase the total amount of social capital, but are redistributed among holders.

Constituent Elements] **Investment is mainly composed of three elements: return, risk and time.

Relationship Composition] The so-called investment relationship refers to the various entities involved in the whole process of investment.

**The investment relationship is mainly composed of three aspects: the issuer, the intermediary and the investor.

**Investment Methodology].

The main investment methods are: fundamental analysis, technical analysis and quantitative analysis.

1) Fundamental analysis is to use the fundamental data and macro data of listed companies to make investment decisions.

2) Technical analysis is to use stock price patterns and various indicators to analyze to determine the future trend.

3) Quantitative analysis is the use of mathematical models and computer models to analyze market opportunities.

Method] 1. Arbitrage: The activity of using the difference between the spot price of the spot and the price of the spot to buy and sell, and obtain the difference income from it, is based on the inconsistency between the spot and the price. 2. **Underwriting:

For the new issuance, it will be fully underwritten according to a certain amount, that is, it will be given to the issuer at full price at the front line of issuance, and then the bank will sell it to the market; The issuer pays the bank a certain underwriting fee in accordance with the regulations. 3. Issuance: The bank takes advantage of its institutional outlets and personnel, and the unit of the issuance of the first issue issues the first bond and other bonds on more favorable terms in the market, and collects the first issuance fee.

Division] is a certificate used to enjoy a specific right and interest of the ticket holder. Such as **, bonds, promissory notes, bills of exchange, checks, insurance policies, deposit certificates, IOUs, bills of lading and other documents are **. According to their different natures, they can be divided into two categories: valuable and vouchers.

Valuable ** can be divided into the following three types:

1) Capital, such as bonds, bonds, etc.;

2) Currency**, including bank bills, bills, checks, etc.;

3) Property**, such as waybills, bills of lading, stack lists, etc. Certificates** are priceless** and include deposit slips, IOUs, receipts, etc.

Held-to-maturity investments and tradable financial assets are classified according to the time and purpose of holding.

1.Definition of held-to-maturity investment: refers to financial assets with a fixed maturity date, a fixed amount, and a clear intention and ability of the enterprise to hold until maturity.

Ledger accounts should be set up: Held-to-maturity investments – costs.

Held-to-maturity investments – accrued interest.

Held-to-maturity investments – interest adjustments.

Interest receivable. 1. ** time.

Borrow: Held-to-maturity investment – cost (face value).

Held-to-maturity investments – accrued interest (undue interest on a lump sum principal and interest payment).

Or: Interest receivable (interest due and unclaimed in installments).

Borrowing: Held-to-maturity investments – interest adjustments (discounts, premiums, transaction fees).

Credit: Bank deposits.

2. Calculate its effective interest rate.

Effective interest rate: The present value of the discounted future cash flows is equal to the discount rate of the price paid.

3. Recognize investment income.

Investment income = amortized cost * effective interest rate.

Amortized cost = the balance of the general ledger of investments held at the beginning of each period to maturity.

4. Interest accrued in each period.

Borrow: Held-to-maturity investments – accrued interest (par time * coupon rate * time).

Borrowing: Held-to-maturity investments – interest adjustments.

Credit: Investment income (amortized cost * effective interest rate).

5. When it expires.

1.One-time interest and principal repayment.

Borrow: Bank deposit.

Credit: Held-to-maturity investment – cost (face value).

Held-to-maturity investments – accrued interest (balance).

2.Pay interest in installments.

Borrow: Bank deposit.

Credit: Held-to-maturity investment – cost (face value).

Tradable Financial Assets:

1) The purpose of acquiring financial assets is to repurchase or repurchase in the near future.

2) is part of a portfolio of identifiable financial instruments that is centrally managed, and there is objective evidence that the portfolio has recently been managed by the company in a short-term profitable manner.

3) It is a financial derivative instrument, however, if the derivative is designated as an effective hedging instrument by the enterprise, it should not be recognized as a trading financial asset.

Purpose: Speculative (accounting as a trading financial asset), hedging (accounting as a hedging standard).

1. Financial assets measured at fair value through profit or loss.

1. The purpose of acquisition is to be in the near future. For example, enterprises purchase **, bonds, **, etc. from the secondary market for the purpose of earning the price difference.

2. Based on investment strategy and risk management, certain financial asset portfolios are engaged in short-term profit-making activities.

3. It is a derivative instrument, but does not contain an effective hedging instrument.

2. This account shall be accounted for in detail according to the types and varieties of trading financial assets, namely "cost" and "fair value change".

1 January 2000.

Borrow: Hold to maturity investment - cost 1250

Credit: Bank deposit 1000

Held-to-maturity investment - interest adjusted by 250

31 December 2000.

Borrow: Interest receivable (1250*

Held-to-maturity investments - interest adjustments41

Credit: Investment income (1000*10%) 100

Borrow: Bank deposit 59

Credit: Interest receivable 59

31 December 2001.

Debit: Interest receivable 59

Held-to-maturity investments – interest adjustments.

Credit: Investment income (1041*10%)

Borrow: Bank deposit 59

Credit: Interest receivable 59

31 December 2002.

Debit: Interest receivable 59

Held-to-maturity investments – interest adjustments.

Credit: Investment income (

Borrow: Bank deposit 59

Credit: Interest receivable 59

31 December 2003.

Debit: Interest receivable 59

Held-to-maturity investments – interest adjustments.

Credit: Investment income (

Borrow: Bank deposit 59

Credit: Interest receivable 59

31 December 2004.

Debit: Interest receivable 59

Held-to-maturity investment - interest adjustment is reversed according to the total interest adjustment amount of 250, and the interest adjustment account is settled, and the investment income is calculated according to the amortized cost in the previous period, and the interest adjustment is squeezed out).

Credit: Investment income (

Borrow: Bank deposit 59

Credit: Interest receivable 59

Debit: Bank deposit 1250

Credit: Held-to-maturity investment - cost 1250

Held-to-maturity investments are amortized with the amortized cost and effective interest rate method.

If you look at the example problem in the book, the list of amortization using the real interest method.

At the time of purchase, the cost of borrowing held-to-maturity investment - a corporate bond - 1250

Credit: Bank deposit 1000

Held-to-maturity investment – a corporate bond – profit and loss adjustment 250