Financial accounting issues, troublesome 10

Long-term equity investment - changes in other gains and losses, accounting for the impact of the investee on net assets in addition to changes in profits.

Why the reversal? I don't understand what it means.

Personally, I think the answer to this question is correct.

It is the equity method used in the case of significant impact.

When the equity method is used, changes in the net profit and loss of the invested company are reflected in the investment company, and the account used for the accounting is long-term investment - profit and loss. Cash dividends are also used.

I don't know if my little understanding will help you, and if you have a problem, continue to discuss it (*hee-hee-hee......Co-prosperity

When the equity method is used to account for long-term equity investment, under the condition that the shareholding ratio remains unchanged, the share of the investee other than the net profit or loss of the investee shall be debited or credited to the account of "long-term equity investment - changes in other equity" and the account of "capital reserve - other capital reserve".

Long-term Equity Investment - Profit and Loss Adjustment" accounts for the share of enterprise A's share of the net profit or loss of enterprise B for the current period calculated according to the proportion of shareholding.

The "long-term equity investment - changes in other gains and losses" accounts for the share of enterprise A that should be entitled to the change in owner's equity caused by enterprise B other than net profit or loss according to the proportion of shareholding. In this example, the change of the financial assets available for ** causes a change in the capital reserve. So the answer to this question is correct.

Summary. Expand knowledge: financial accounting is an important basic work of modern enterprises, through a series of accounting procedures, to provide useful information for decision-making, and actively participate in business management decision-making, improve the economic efficiency of enterprises, and serve the healthy and orderly development of the market economy.

The development of financial accounting has a long history. Since its birth, the development of financial accounting has gone through three stages: accounting in the era of commercial economy, accounting in the era of industrial economy and modern accounting. At each stage, the development of accounting reflects different characteristics.

Hope it helps you <>

Dear Sorry to let you wait for a long time, I am happy to answer for you, financial accounting questions: financial accounting refers to the comprehensive and systematic accounting and supervision of the capital movement that has been completed by the enterprise, and the economic management activities carried out with the main goal of providing economic information such as the financial status and profitability of the enterprise to external investors, creditors and relevant departments with economic interests.

Expand knowledge: financial accounting is an important basic work of modern enterprises, through a series of accounting procedures, to provide useful information for decision-making, and actively participate in business management decisions, improve the economic efficiency of enterprises, and serve the healthy and orderly development of the market economy. The development of financial accounting has a long history.

Since its birth, the development of financial accounting has gone through three stages: accounting in the era of business economy, accounting in the era of industrial economy and modern accounting. At each stage, the development of accounting reflects different characteristics. Hope it helps you <>

Steps to the second question.

On July 1, the family argued that the service life of equipment B was shortened from 10 years to 6 years: depreciation adjustment: borrowed: depreciation expense of 15 million yuan. Credit: Ku Zhaoji deposited 15 million yuan in cash.

We don't understand what we are talking about finance! Let's have a popular version!

Regardless of whether you open a general ticket or a special ticket, you must pay taxes to the state according to the tax amount on the invoice. For example, if you open an invoice of 226 yuan, the invoice is 200 yuan for the goods and 26 yuan for tax. You're going to have to pay $26 in taxes to the state.

If you buy goods, the recovery is 113 yuanSpecial ticket, the invoice is 100 yuan of goods and 13 yuan of tax, and the state will return the 13 yuan of tax; If you take back 113'sGeneral TicketThe invoice is also 100 yuan for goods and 13 yuan for tax, but the state will not refund you 13 yuan in tax. For you, the difference in loss is $13 for receiving different tickets.

Of course, the state does not trade at a loss, and the maximum limit of the refund is the money you handed in before. You have paid a tax of 26 yuan by invoice, and the maximum tax refund in the country is 26 yuan. For example, if you only buy goods and do not sell goods, or sell goods without invoicing, and do not pay taxes to the state, the state will not refund your taxes.

In addition, in addition to value-added tax and income tax, the cost calculation of invoices is different. If you receive a 113 yuan ticket, the 13 yuan country has returned it to you, so the cost is 100 yuan, and if you receive a 113 yuan general ticket, your cost is 113 yuan. If you sell goods for 200 yuan, the former profit is 100 yuan, and the latter's profit is 87 yuan, then the income tax paid will be a little different.

Small-scale taxpayers need to find the tax bureau to issue special bills on their behalf, and to put it bluntly, the state does not trust small-scale taxpayers. Therefore, you are not allowed to issue a special ticket at home, and you can only go to the tax office to issue it for you. In addition, the tax points of the general ticket and the special ticket are the same, and the tax point is only related to the content and industry you open, such as 13 points for goods, 6 points for technical services, and other special points will not be discussed.

Premium issuance refers to the issuance of bonds or ** by enterprises at a higher value than the face value. In the case of premium issuance, the company needs to amortize the premium over a later period of time to spread the premium portion over the holding period of the bond or **.

Specifically, the amortization of the premium is usually based on the effective interest rate method, that is, according to the actual interest rate of Qiaoda Huixiao's bonds or **, the premium part is allocated to the interest or dividend of each period. When paying interest or dividends, enterprises need to offset the premium part, that is, deduct the premium part from the interest or dividend to ensure the reasonableness of the interest or dividend.

Through premium amortization, enterprises can allocate the premium part to the holding period of bonds or **, avoiding profit fluctuations and financial pressure caused by premium issuance. At the same time, premium amortization can also help enterprises more accurately reflect their financial position and operating results, and ensure the authenticity and accuracy of financial statements.

Borrow: Bank deposit of 200,000 yuan.

Credit: Accounts received in advance of 200,000 yuan.

Accounts Received in Advance is a liability accountCredit counts increased.

This accounting entry is indeed an increase in assets and liabilities at the same time.

Entry A received money, advance accounts receivable increased by 100,000 yuan, entry B to offset the debt amount of 300,000 yuan, advance accounts received decreased by 300,000 yuan, after these two transactions, the debit balance of accounts received in advance - 200,000 yuan, entry C is a liability (accounts receivable) increased by 200,000 yuan, the total result of the three entries is the balance of accounts receivable account 0.

The difficulty of your topic lies in the B entry, the debit amount of the advance accounts receivable is greater than the original balance, which is essentially the accounts receivable of 200,000 yuan, which is recorded on the debit side of the accounts receivable, not recorded in the accounts receivable account

Yes. The discount of a bond is the difference between the market interest rate and the coupon rate of the bond. In order for the investor's bond investment income account to correctly reflect the take-home interest, and to make the carrying amount of the bond investment account equal to the face value of the bond at maturity, the discount should be amortized in installments.

For the discount of bonds, the investor's interest income per period plus the discount of amortization per period is the take-home interest income per period.

There are two main amortization methods for bond discounts: straight-line amortization method and actual interest amortization method.

1) Straight-line amortization method.

The straight-line amortization method is a method in which the discount at the time of purchase of the bond is spread evenly over the repayment period of the bond. According to the straight-line amortization method, the actual interest income received by the investment enterprise in each period is fixed, and the corresponding accounting entries are prepared when the interest is received in each period.

2) Effective interest amortization method.

The effective interest amortization method is a method of calculating the interest of each period based on the deposit value of the bonds at the beginning of each period and the effective interest rate (i.e., the market interest rate) at the time of bond issuance, and amortizing them at a discount. Under this approach, the interest income per period of the bond investment is equal to the constant effective interest rate multiplied by the value of the bond placement at the beginning of the period; The amortization of the discount for each period is equal to the difference between the interest income earned in that period and the interest income calculated at the coupon rate.

In the face of opportunities and challenges, financial problems have become an important part of the impact on the business economy. This article analyzes the characteristics of financial accounting in enterprises, as well as the characteristics of financial accounting in the current stage.

In fact, the premium interest of bonds should be amortized to the amortized cost of bonds, which involves a problem of calculating the amortized cost, and the enterprise should have a ledger to cooperate.

Pre-receipt is to receive a part of the payment in advance, and then when the other party confirms the receipt of the goods after the delivery, after receiving the difference in payment, it is to reduce the pre-receivables, and then there is a part of the payment for the difference (total payment - prepayment).

Borrow: Bank deposit.

Credit: Accounts received in advance.

And then. Borrow: raw materials.

Credit: Accounts received in advance.

Credit: Bank deposits.

Note: This also involves the recorded value of a raw material, if you are a general taxpayer, there will be a debit: input tax, if you get the invoice of the small-scale taxpayer, the recorded value includes the invoice tax.