Held to maturity investment, what is held to maturity investment called?

The detailed account of cost is the debit balance of 2,500,000 yuan, and the detailed account of interest adjustment is the credit balance of 119438 yuan.

According to the above sentence, it can be calculated that the book balance held to maturity = 2500000-119438 = 2380562

Investment income 19438 is squeezed out upside down.

It is the price received minus the book value held to maturity.

Investment income = price received 2 400 000 - book value of bond investment 2 380 562 = 19 438

2380562 This is the known condition given by your title: "The book balance of the bond investment of Company A is 2380562 yuan".

Held-to-maturity investments are now called debt investments. Held-to-maturity investment refers to the enterprise intends to and can be held until maturity of the bonds**, held-to-maturity investment usually has a long-term nature, now held-to-maturity investment is called debt investment, held-to-maturity investment has a fixed maturity date, a fixed amount, a clear intention to hold to maturity and other characteristics, at present, can be divided into held-to-maturity investment financial assets include fixed-rate treasury bonds purchased from the secondary market, floating rate corporate bonds, etc. Huatai** mobile app - Fortune Pass, provides short**, investment courses, stockholders forum and other ways of investment and financial knowledge learning channels, can be searched in the application market for use.

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Hold to maturity investment refers to non-derivative financial assets with a fixed maturity date, a fixed amount or a determinable amount, and the enterprise has a clear intention and ability to hold it to maturity. During the accounting period of held-to-maturity investments, enterprises should measure held-to-maturity investments at amortized cost. The original revised "Accounting Standards for Business Enterprises No. 22 - Recognition and Measurement of Financial Instruments for Financial Trousers" came into effect on January 1, 2018.

1. Held-to-maturity investment refers to non-derivative financial assets with a fixed maturity date, a fixed amount or a definable amount, and the enterprise has a clear intention and ability to hold until maturity.

2. Under normal circumstances, treasury bonds, corporate bonds, financial bonds, etc., which are held by enterprises and have public ** in the active market, can be classified as held-to-maturity investment.

3. Note: After the reform, the subject of "Hold to Maturity Investment" was abolished.

1. Characteristics of held-to-maturity investments.

Features: 1) The maturity date is fixed, the amount is fixed or can be determined.

2) Have a clear intention to hold until maturity.

3) Ability to hold until the period of trembling.

"Ability to hold to maturity" means that the company has sufficient financial resources to hold the investment to maturity without being affected by external factors.

4) The impact of disposal or reclassification before maturity on the remaining non-derivative financial assets held.

Disposing of or reclassifying held-to-maturity investments before maturity is usually a breach of the original intent to hold the investment to maturity. If the amount disposed of or reclassified into other types of financial assets is large relative to the total amount of such investments (i.e., all held-to-maturity investments of the enterprise) before ** or reclassification, the enterprise shall immediately reclassify its remaining held-to-maturity investments (i.e., all held-to-maturity investments minus the portion disposed of or reclassified) into available** financial assets, and shall not reclassify the financial assets as held-to-maturity investments in the current year and the next two full fiscal years.

For example, if an enterprise reclassifies a held-to-maturity investment into a financial asset or a part of it in 2012, and the amount of the reclassified or part of the investment is larger than the total amount of the investment that was not reclassified or all the investments held to maturity before the enterprise is not reclassified, then the enterprise should classify the remaining other held-to-maturity investments as pre-production that can be used for financial financing. Moreover, no financial assets can be classified as held-to-maturity investments during the two full fiscal years of 2013 and 2014.

However, it is important to note that exceptions can be made in the following cases:

1. The ** date or reclassification date is close to the maturity date or redemption date of the investment (e.g. within three months before maturity), and the change in market interest rate has no significant impact on the fair model value of the investment;

2. According to the repayment method agreed in the contract, the enterprise has recovered almost all of the initial principal;

3. The reclassification or reclassification is caused by independent events that are beyond the control of the enterprise, are not expected to be reborn, and are difficult to reasonably predict.

A held-to-maturity investment is a debt that the company intends to hold and is able to hold**. Held-to-maturity investments are usually long-term in nature, but bond investments with a shorter maturity can also be classified as held-to-maturity investments if they meet the conditions for held-to-maturity investments. Fixed-rate treasury bonds and floating-rate corporate bonds purchased by enterprises from the secondary market are held-to-maturity investments.

If these ** expire within one year or a business cycle of more than one year, then it should be reported in the current assets; If the maturity period is more than one business cycle of one year or more, then held-to-maturity investments should be reported in long-term assets. All held-to-maturity investments are recorded at cost at the time of purchase, and interest income is recorded at the time of earning.

The amount of interest adjustment generated in the held-to-maturity investment is composed of the following two parts in the case of one share: 1. The difference between the face value of the bond and the actual purchase**, that is, the premium and discount; 2. Transaction costs incurred during the transaction.

When an asset is classified as a held-to-maturity investment, the financial asset may be disposed of or reclassified before maturity. When this happens, it usually indicates that the business has violated its intention to hold the investment until maturity.

This question is actually quite easy to understand, and I will explain it in layman's terms.

1. First of all, holding to maturity investment is an accounting concept, which is commonly understood to be buying bonds, and the theoretical explanation is more complicated, so we don't ** it. There are generally two ways to buy bonds, one is when the company issues it, you buy it, which is bought in the primary market; The second is when the company is issued, you don't buy it, but someone else transfers it to you, which is bought on the secondary market.

2. Understanding the above truth, we must understand the face of the bond ** and the actual purchase **, the face of the company's bond ** is generally 100 yuan in China, but when the company issues the bond, or when someone else transfers it to you, it may only sell for 90 yuan, that is to say, you bid 90 to buy a bond with a face value of 100.

3. Although you bid 90 to buy a bond with a coupon of 100, according to the law, the company must pay you interest according to the coupon amount multiplied by the coupon rate, and if the coupon rate is 5%, the interest payment will be 5 yuan a year, which is the coupon rate. But what about your actual income, you turned 90 yuan, and finally came back 105 yuan, and made a net profit of 15 yuan, the rate of return =, this is the real interest rate.

4. Now let's calculate it backwards, just for, let the interest rate be r, then there should be 90 * (1 + r) = 105, of course, I consider the situation of one year expiration, add the case of n year expiration, your above formula will naturally come out, and you can use the interpolation method to solve it manually.

Real and nominal interest rates:

There is inflation in our market, and the real interest rate takes into account the impact of inflation, while the nominal interest rate does not take into account the impact of inflation.

Held-to-maturity investment refers to non-derivative financial assets that the enterprise has a clear intention and ability to hold until the period of distress, with a fixed maturity date, a fixed amount or a determinable amount. The following non-derivative financial assets should not be classified as held-to-maturity investments:

1) Classified as non-derivative financial assets at the time of initial recognition;

2) Designated as non-derivative financial assets available at the time of initial recognition;

3) Non-derivative financial assets that meet the definition of loans and receivables.

Held-to-tack investment refers to the fact that the enterprise has a clear intention and ability to hold non-derivative financial assets that are held until maturity, with a fixed maturity date, a fixed amount or a fixed amount or can be determined by the simplified family.

January 1, 2012 obtained, borrowed: held-to-maturity investment - cost 60,000 - interest adjustment which leak late search oak 540

Credit: Bank Deposit Li Li et al. 60540

On June 30, 2012, when calculating interest, debit: interest receivable 900 (60,000*3% 2).

Credit: Investment income.

Held-to-maturity investments – interest adjustments.

Therefore, the amortized cost of the held-to-maturity investment on July 1, 2012 = 60,000 + interest received does not affect the amortized cost, borrow: bank deposit 900 credit: interest receivable 900).

In Option B, held-to-maturity investments are subsequently measured at amortized cost, and the fair value of held-to-maturity investments changes at the balance sheet date, without adjusting their carrying amounts; Option D, bank deposits should be debited and interest receivables should be credited, which will not cause an increase or decrease in the book value of held-to-maturity investments.