Tell me a little bit about tradable financial assets

Transactional financial assets mainly look at the accounting entries of the three parts of acquisition, subsequent measurement and disposal, and the expenses incurred at the time of acquisition should be offset by investment income, that is, borrowed: transactional financial assets.

Investment income. Credit: Bank deposits.

The main attention to the subsequent measurement is to measure at fair value, and when the fair value changes, the carrying amount of the trading assets should be adjusted, and the fair value change profit or loss should be adjusted accordingly, for example, when the fair value rises, the trading financial assets - fair value changes.

Credit: Fair Value Gain or Loss.

When disposing of it, it is necessary to pay attention to the amount of fair value change gains and losses into investment income, and close the book of trading financial assets, the corresponding account is investment income, and the loss investment income is on the debit side, the income is on the credit side, and the bank deposit is borrowed.

Credit: Transactional financial assets.

Tradable financial assets - change in fair value.

Investment income. In addition, the fair value change profit or loss is carried forward as an entry, and the fair value change profit or loss is borrowed.

Credit: Investment income.

You first look at the textbook of the primary accounting exam, if you don't understand something, I can answer the specific questions!

Tradable financial assets refer to bond investments, investments and investments held by enterprises for the purpose of the near future. Such as **, bonds, etc., purchased from the secondary market for the purpose of earning the price difference. According to the Accounting Standards for the Recognition and Measurement of Financial Instruments, financial assets or financial liabilities shall be classified as trading financial assets or financial liabilities if they meet one of the following conditions:

1) The purpose of acquiring the financial asset is mainly for the purpose of repurchasing or repurchasing in the near future. If purchased, the ** to be held in the short term can be used as a trading financial asset.

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 profit-making manner. For example, if the company purchases a batch of ** for short-term profit, the portfolio should be used as a trading financial asset.

3) It is a derivative instrument. That is, under normal circumstances, the purchase of ** and other derivatives should be used as trading financial assets, because the purpose of derivatives is to trade. However, derivatives that are designated as valid hedging instruments, derivatives that are part of a financial guarantee contract, and derivatives that are linked to an investment in an equity instrument that is not active in the market and whose fair value cannot be reliably measured, and which must be settled by the delivery of the equity instrument, are excluded, as they cannot be traded at any time.

Resources.

What does a tradable financial asset mean.

Now there is a change in this part of the primary examination, when buying a trading financial asset, the declared unpaid dividends are directly included in the cost of the trading financial asset, and when received, it is recognized as "investment income".

1 million is the holding income, 150,000 is the spread income, both belong to investment income, so a total of 1.15 million was earned.

Borrow: Tradable financial assets - cost.

Investment income. Credit: Bank deposits.

Borrow: Dividends receivable.

Credit: Investment income.

Borrow: Tradable financial assets - cost.

Dividends receivable. Investment income.

Credit: Bank Scattered Luchang Slag Deposits.

At this time, the stock price of Company A is.

90 + 80) (5 + 5) = 17 yuan Chong Xun with shares.

Borrow: Bank deposit.

Credit: Dividends receivable.

Debit: Fair value change gain or loss.

Credit: Trading Financial Assets - Changes in Fair Value.

Borrow: Bank deposit.

Tradable financial assets - change in fair value.

Credit: Trading Financial Assets - Cost.

Investment income. Borrow: Trading Financial Assets - Changes in Fair Value.

Credit: Fair Value Gain or Loss.

In fact, it is not complicated to calculate according to the weighted cost in this question---

Trading financial assets, first of all, are a financial asset of the company, and secondly, this asset of the enterprise is held for the purpose of trading to earn the price difference, and is not intended to be held for a long time.

1. The financial assets of the enterprise mainly include cash in hand, accounts receivable, notes receivable, loans, advances, other receivables, interest receivables, bond investment, investment, draft consumption investment and derivative gold yuan as financing assets.

2. Transactional financial assets mainly refer to the financial assets held by enterprises in the near future, such as bonds, bonds, etc., purchased by enterprises from the secondary market for the purpose of earning price differences.

3. For example, on January 5, the company purchased the ** issued by a company from the ** exchange at a price of 4 yuan per share, and on the 25th, the ******company sold the ** per share at the ** price, and earned yuan per share. The ** ticket bought by the enterprise should be accounted for as a "transactional financial asset".

1**What is the total amount of profit affected when trading financial assets? What does this "total profit impacted" refer to?

First of all, you need to clarify what are the impact of holding trading financial assets on profit and loss, including four items: the handling fee at the time of purchase, the fair value change during the holding period, the cash dividend received, and the investment income recognized at the time of **.

Then, the impact profit and loss includes two parts: one is the difference between the price received and the fair value, and the other part is the amount originally recorded in the fair value change profit or loss transferred to investment income.

When it is extended to **, the total profit is affected by: the difference between the price received and the fair value;

Because the amount originally recorded in the fair value change profit or loss is transferred to investment income, it does not affect the total profit, but only the internal adjustment of profit and loss.

2. What is the accumulated profit or loss from acquisition to ** trading financial assets?

This accumulated profit and loss is the four I mentioned above, the handling fee at the time of purchase, the change in fair value during the holding period, the cash dividend received, and the investment income recognized at the time of **.

1 Investment income 2 The total of investment income and fair value change profit or loss Fair value change profit or loss is a reservoir, the water of this reservoir changes with the change of fair value, and if it rises today, it may fall tomorrow, but the difference between the market price and the cost is put in it first, and when it is time to sell the asset, the water in the reservoir will be put into the investment income but the final income is considered.