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Anonymous users2024-02-091.Borrow: Transactional financial assets - cost 800000 (50000*16) Investment income 4000 credit:
Bank Deposit 8040002Borrow: Capital Reserve - Other Capital Reserve 8000 Loan:
Available for **Financial Assets - Change in Fair Value 80003Borrow: Bank deposit 44800 (45000-200).
Fair Value Change Gain or Loss 8000 Credit: Trading Financial Assets - Fair Value Change 8000 - Cost 24000
Return on investment 208004Borrow: Held-to-maturity investment - face value 600,000 - interest adjustment 20,000
Credit: Bank Deposit 6200005Borrow:
Available for ** Assets - Change in fair value 50,000 credit: capital reserve - other capital reserve 500006Borrow:
Interest receivable 50000
Credit: Investment income 50,000
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Anonymous users2024-02-08On the same day, 50 000 shares of Company A were purchased as transactional financial assets management with bank deposits, at 16 yuan per share, and 4 000 yuan of relevant taxes and fees were paid.
Borrow: Tradable financial assets - cost 800,000 (50,000*16).
Investment income 4000
Credit: Bank deposit 804000
On February 31, the fair value change loss of financial assets available for ** was recognized as 8 000 yuan.
Debit: Available for **Financial Assets - Change in Fair Value 8000
Credit: Asset impairment loss 8000
3. ** As a batch of transactional financial assets, the income is 45,000 yuan, and the relevant expenses are 200 yuan; The carrying value of this batch was 30,000 yuan, of which 8,000 yuan was recognized as a net gain on fair value changes during the holding period.
Debit: bank deposits 44 800
Credit: Trading Financial Assets - Cost 30 000
Change in fair value 8 000
Income on investment 6 800
Borrow: Fair value change gain 8 000
Credit: Investment income 8 000
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Anonymous users2024-02-07On June 5, 2014, Company A entrusted Company ** to purchase 5.1 million new shares issued by Company H (assuming that Company H issued a total of 1
0 million shares) plans to hold for a long time, with a par value of 1 yuan per share, an issue price of 8 yuan, and transaction taxes and commissions of 1 million yuan, and the relevant funds are paid with the deposits previously deposited in the company. In 2014, Company H achieved a net profit of 3.96 million yuan (monthly profit balance), announced the distribution of cash dividends of 2.5 million yuan, and the payment date was March 9, 2015.
Requirements: Prepare the relevant accounting entries of the above business of Company A in 2014.
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Anonymous users2024-02-061. Borrow: bank deposit 15
Accumulated amortization 8 credit: intangible assets 20
Non-operating income3
2. Borrow: fixed assets 15
Tax Payable - VAT Payable (Input Tax).
Credit: Bank deposits.
3. Borrow: non-operating expenses.
Credit: Disposal of fixed assets.
4. Borrow: other operating expenses 5
Credit: Accumulated depreciation of investment real estate5
5. Borrow: investment real estate 200
Accumulated depreciation 120
Credit: Fixed assets 200
Accumulated depreciation of investment real estate is 120
6. Borrow: sales expenses.
Credit: Accumulated amortization.
7. Borrow: disposal of fixed assets.
Credit: Non-operating income.
8. Borrow: liquidation of fixed assets.
Credit: Bank deposits.
9. Borrow: asset impairment loss 2
Credit: Provision for impairment of intangible assets2
2. 1. Double declining balance method: Sum of years method.
Year 1 = 10 * 2 5 = 4 (
5 = three, 1, (1) 10000 + 500 + 1000 + 1500 = 13000 (2) purchase and borrow: material procurement 10500
Tax Payable - VAT Payable (Input Tax) 1700
Credit: Bank deposit 12200
Installation: Borrow: Construction in progress 10500
Credit: Material procurement 10500
Borrow: 2500 in construction
Credit: Raw materials 1000
Bank deposit 1500
Delivery: Borrow: Fixed Assets 13000
Credit: 13,000 for projects under construction
2. (1) 700-350-(60000-60000*(2) Borrow: fixed assets disposal 21050
Accumulated depreciation 38950
Credit: fixed assets 60,000
Borrow: Fixed assets disposal 350
Credit: Bank deposit 350
Debit: Bank deposit 700
Credit: Fixed assets disposal 700
Borrow: Non-operating expenses 20,700
Credit: Disposal of fixed assets 20,700
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