Investment income and share, how to calculate investment income

First question 1: High-risk type, such as private loans, financing for individual enterprises, etc., of course, require the other party to provide credentials, and can ask for collateral. There can be a reasonable return of 15 to 35% per year. The maximum loss of principal can be 100%.

Medium-risk, such as investing in the financial foreign exchange market, **market, **type**, the international average level should have an annual rate of return of 10% and 25%. The maximum loss of principal can be 30% to 60%.

Low-risk ones, such as fixed deposits, goods**, and treasury bonds, can have an annual income of 3% to 10%. There is no loss of principal.

Then the second question:

In a business partnership, the profit sharing between the party that does not contribute capital and the investor is generally agreed upon in accordance with the agreement. Assuming that you are an investor, the following factors are beneficial for you to increase the share ratio: a, the project is very risky; b, at that time, it was very difficult for banks to borrow, and the money was very tight; c, you have a lot of investable projects on hand.

I'm not doing advertising. I just want to tell you. I'm partnering with a friend on a project.

The investment funds are also 100wAnd the funds can be withdrawn at any time. After withdrawal, it will be liquidated according to profit and loss.

1. Rate of return = cost of income - 1) x 100% (return: refers to all funds withdrawn during the investment cycle).

When earnings < costs, our yield is negative, also known as negative yield.

** is the most common example of a negative return. The following example can be called a yield of -2%, or a negative yield of 2%.

Wealth management products with capital protection attributes always have a positive rate of return > the cost (or principal), so they are all positive.

2. Common yield conversion.

1. Investment cycle.

The investment and the corresponding rate of return are usually implicitly included in the investment cycle.

2. Daily rate of return.

The daily yield refers to the 1-day yield, and the daily yield is the basis for the conversion of other yields.

3. Annualized return.

The annual rate of return is also known as the annualized rate of return, from which the daily return can be deduced.

Here's an example. The cost (principal) is 10,000, and the annualized income is 8%, then the income for the whole year is:

10000x8%=800

Gain per day: 800 365=

There are ways to calculate investment income.

1.One-time investment income: final income = investment principal (1 + yield) deposit period. This calculation method is applicable to wealth management products with a fixed rate of return, such as bank savings, treasury bonds, etc.

Regular fixed return: final return = initial investment amount Investment period (1 + average annual interest rate 12) deposit period. This calculation method is applicable to the investment of a fixed part of the money invested in a wealth management product every month and recovered at maturity after a few years.

2.Investment income refers to the income obtained by the enterprise from foreign investment (the loss incurred is negative), such as the dividend income obtained by the enterprise from foreign investment, the interest income of bonds, and the profit shared by joint operation with other units. It is the net income from profits, dividends and bond interest obtained from foreign investment minus investment losses.

Strictly speaking, the so-called investment income refers to the monetary income with the project as the boundary.

Further information: 1. Net income per common share is the ratio of the current year's earnings to the number of common shares outstanding. The formula is generally as follows:

Net income per common share = Net profit Weighted average number of common shares outstanding. In the case that the company does not have preferred shares, this indicator reflects the level of profitability of common shares, the higher the index value, the more profit per share, the better the investment efficiency of shareholders, and vice versa.

2. The dividend payout ratio is the percentage of dividends per share of common stock to net income per share. It is calculated as follows: dividend payout ratio = (dividend per share, net income per share) 100%.

This metric reflects how much common shareholders receive from all net earnings per share and is a more direct reflection of current interests. Generally speaking, companies in the growth stage have lower dividend payout ratios, while large blue-chip companies have higher dividend payout ratios.

3. Investment income is the net income from profits, dividends and bond interest obtained from foreign investment minus investment losses. Strictly speaking, the so-called investment income refers to the monetary income with the project as the boundary. It includes both the sales revenue of the project and the value of the asset** (i.e., fixed assets and working capital at the end of the life of the project).

Investment can be divided into two categories: industrial investment and financial investment.

Fourth, there are three main investment analysis methods: fundamental analysis, technical analysis, and evolutionary analysis, of which basic analysis is mainly used in the selection of investment objects, and technical analysis and evolutionary analysis are mainly used in the time and space judgment of specific investment operations, as an important supplement to improve the effectiveness and reliability of investment analysis.

Summary. Divide the investment amount by the total investment amount of the company to get your investment ratio and the proportion of shares you share. As for how much you hold in the company, it depends on the value of each share set between your shareholders.

Investment refers to the economic behavior of a specific economic entity to invest a sufficient amount of funds or monetary equivalents in kind into a certain field in a certain period of time in order to obtain income or capital appreciation in the foreseeable period in the future. It can be divided into physical investment, capital investment and ** investment. The former is to invest money in the enterprise and obtain certain profits through production and operation activities, and the latter is to purchase the ** and corporate bonds issued by the enterprise with currency, and indirectly participate in the profit distribution of the enterprise.

Shares represent partial ownership of the company and are divided into common shares, preferred shares, and equity that has not been fully paid. Shares generally have the following three meanings: 1. Shares are the constituent components of the **** capital of shares; 2. The shares represent the rights and obligations of the shareholders of the shares; 3. Shares can be expressed in the form of ****.

How is the share after investment?

Excluding costs, the net profit is divided according to the proportion of investment. It should be noted that the investment dividends are separated from the salary, for example, if you invest at the same time as others, but the business is operated by you or your partner alone, you should make your or your partner's salary separately, and then divide other costs, and the remaining net profit will be distributed according to the pre-agreed proportion or rules.

How much to invest in what proportion?

No. It doesn't matter how much money you give and how many shares you have.

Divide the investment amount by the total investment amount of the company to get your investment ratio and the proportion of shares you share. As for how much you hold in the company, it depends on the value of each share set between your shareholders. Investment refers to the economic behavior of a specific economic entity to invest a sufficient amount of funds or monetary equivalents in kind into a certain field in a certain period of time in order to obtain income or capital appreciation in the foreseeable period in the future.

It can be divided into physical investment, capital investment and ** investment. The former is to invest money in the enterprise and obtain certain profits through production and operation activities, and the latter is to purchase the ** and corporate bonds issued by the enterprise with currency, and indirectly participate in the profit distribution of the enterprise. Shares represent partial ownership of the company and are divided into common shares, preferred shares, and equity that has not been fully paid.

Shares generally have the following three meanings: 1. Shares are the constituent components of the **** capital of shares; 2. The shares represent the rights and obligations of the shareholders of the shares; 3. Shares can be expressed in the form of ****.

Hello, if you have any questions on your side, please feel free to consult me!

Equity investment should be accounted for by the cost method or the equity method according to different circumstances.

Cost method accounting.

1) If the investment enterprise has no control, no joint control and no significant influence on the investee, the long-term equity investment shall be accounted for by the cost method.

When the carrying amount of an equity investment company adopts the cost method, the carrying amount of the long-term equity investment should generally remain unchanged except for additional or recouped investments. The profits or cash dividends declared by the investee shall be recognized as investment income for the current period. The investment income recognized by the investment enterprise is limited to the distribution of the accumulated net profit generated by the investee after accepting the investment, and the part of the profit or cash dividend declared by the investee that exceeds the above amount shall be used as the recovery of the initial investment cost to offset the book value of the investment.

2) Dividends under the cost method The current "Accounting System for Business Enterprises" stipulates that the profits or cash dividends after the investment year of an enterprise can be calculated as investment income or the amount of deducting the initial investment cost according to the following companies:

The amount of initial investment costs that should be written off = (accumulated profits or cash dividends distributed by the investee from the investment to the end of the current year - the accumulated net profit or loss of the investee from the investment to the end of the previous year) Shareholding ratio of the investment enterprise - The initial investment cost that has been written off by the investment enterprise.

Investment income to be recognized = Profit or cash dividends received by the investment company in the current year – The amount by which the initial investment cost should be offset.

Equity method accounting If the investment enterprise has control, joint control or significant influence on the investee, the long-term equity investment shall be accounted for by the equity method.

When the equity method is adopted, after the equity investment is obtained, the investment enterprise shall adjust the book value of the investment according to the share of the net profit realized or the net loss incurred by the investee in the current year (except for the net profit that is not attributable to the investment enterprise as stipulated by laws and regulations or the articles of association), and recognize it as the investment profit or loss for the current period. The investment enterprise calculates the portion of the distribution according to the profits or cash dividends declared by the investee, and reduces the book value of the investment accordingly.

Take a look at the accounting entries should be easy to understand when accruing: borrow: asset capital reduction loss - provision for long-term equity investment impairment loss credit:

Asset impairment provision **When: Debit: Bank Deposit Asset Impairment Loss Credit:

Long-term Equity Investment-Cost Investment IncomeIf the book value of long-term equity investment is equal to the long-term equity investment-cost minus the provision for asset impairment, the investment income calculated on the basis of the provision in the following period** is the investment income calculated on the basis of the provision, that is, the investment income under the current period. If you want to calculate the net income of long-term equity investment, you need to go to this part.

The return on equity investment depends on the individual's investment ability and vision.

Summary. The company's income distribution order is: 1. Make up for the loss with the company's income first; 2. Withdraw the statutory provident fund; 3. Withdraw any provident fund; 4. Distribute income according to the proportion of capital contribution paid by shareholders or the proportion of shares held.

Legal basis] Article 166 of the Company Law of the People's Republic of China stipulates that when a company distributes the after-tax profits of the current year, it shall withdraw 10% of the profits and include them in the company's statutory provident fund. If the cumulative amount of the company's statutory reserve fund is more than 50% of the company's registered capital, it can no longer be withdrawn. If the company's statutory reserve fund is insufficient to make up for the losses of previous years, it shall first use the profits of the current year to make up for the losses before withdrawing the statutory reserve funds in accordance with the provisions of the preceding paragraph.

How is the investment income distributed?

Friend Ray is good. The distribution of investment income refers to the income obtained by the enterprise from its foreign investment (the losses incurred are negative), such as the dividend income obtained by the enterprise from its foreign investment, the interest income from bonds, and the profits obtained from joint ventures with other units.

The company's income distribution order is: 1. Make up for the loss with the company's income first; 2. Withdraw the statutory provident fund; 3. Withdraw any provident fund; 4. Distribute income according to the proportion of capital contribution paid by shareholders or the proportion of shares held. Legal basis] Article 166 of the Company Law of the People's Republic of China stipulates that when a company distributes the after-tax profits of the current year, it shall withdraw 10% of the profits and include them in the company's statutory provident fund.

If the cumulative amount of the company's statutory reserve fund is more than 50% of the company's registered capital, it can no longer be withdrawn. If the company's statutory reserve fund is insufficient to make up for the losses of previous years, it shall first use the profits of the current year to make up for the losses before withdrawing the statutory reserve funds in accordance with the provisions of the preceding paragraph.

To put it bluntly, shareholders are unwilling to pay 20% individual income tax, if my company is in a state of loss, can the investment income offset the loss of profits, that is, the company's undistributed profits are negative 500,000, and then the investment income comes in 600,000, then whether the company's undistributed profits are 100,000 profits.

Wait a minute. It is a benefit that can be deducted from the loss, and you understand it correctly.

Shareholders invest in the enterprise in order to obtain operating income and earn the corresponding remuneration, and the results of the company's operation should belong to the company's shareholders. Therefore, the "undistributed profits" formed on the company's books should belong to the shareholders' property, but they are only retained in the company's accounts because of the "undistributed". Therefore, the company actually occupies the funds of shareholders, which is reflected in the balance sheet as the "assets" formed by the enterprise.

The company's income distribution order is: 1. Make up for the loss with the company's income first; 2. Withdraw the statutory provident fund; 3. Withdraw any provident fund; 4. Distribute income according to the proportion of capital contribution paid by shareholders or the proportion of shares held. Legal basis] Article 166 of the Company Law of the People's Republic of China stipulates that when a company distributes the after-tax profits of the current year, it shall withdraw 10% of the profits and include them in the company's statutory provident fund.

If the cumulative amount of the company's statutory reserve fund is more than 50% of the company's registered capital, it can no longer be withdrawn. If the company's statutory reserve fund is insufficient to make up for the losses of previous years, it shall first use the profits of the current year to make up for the losses before withdrawing the statutory reserve funds in accordance with the provisions of the preceding paragraph.