How to calculate the net value of the suspension of AVIC B constituent stocks

Accounting account, should have already made the estimated profit or loss, this month calculation according to the ** at the time of the sale, and then deduct the loss from your profit.

This is good, it feels quite intimate Ha 9822

Calculated according to the ** price of each day.

The SSE 50 ETF is established by fully tracking the SSE 50 Index (that is, the ETF).

Because all the ** components and corresponding quantity ratios of SSE 50 ETF are the same as those of SSE 50.

To put it simply, the SSE 50 ETF fully tracks the SSE 50 Index. Therefore, the factors that affect the stock price, such as suspension of trading, ex-rights and ex-dividends, how to deal with the SSE 50 ETF is the same.

There is also no specific law, like 1+1 2. There is no law as it does. Because this is the practice of making exponential correction rules.

This is the reduction of the net value of the B level ** to a certain amount to trigger the downward discount, resulting in a decrease in the number of **.

The net value of the graded ** parent ** is similar to the calculation method of the general open ** net value, at a certain point in time, the calculation method is: the net value of the parent ** unit = (**total asset value**liabilities **total share of the parent**). The net value of the B is calculated based on the fair value of the shares and other assets held after the close of the day, divided by the total shares.

The shares held by the open-ended ** are generally calculated according to the ** price, and there are special circumstances with reference to the relevant regulations.

**The net value is probably around, wealth management products can be used for us to choose the interest rates of each product in those products are different, different products, of course, the income is different, but relatively speaking, the income of products with high interest rates is of course high, and the income of products with low interest rates is of course low.

However, the risk of high interest rates is a little higher, for these problems it depends on your own choice, and the web version also supports up to 10 million deposits.

Financing classification: share leverage = (number of shares of A shares + number of shares of B shares) Number of shares of B shares.

Equity leverage = (parent ** net value b share net value) share leverage.

**Leverage = (Parent**Net Value B Share**) Share leverage.

Long-short classification: share leverage = agreed coefficient (such as 2 times, -1 times, -2 times, etc.) net value leverage = (parent ** net value b share net value) share leverage.

**Leverage = (Parent**Net Value B Share**) Share leverage.

Indexed Parent**Real-Time Equity = Parent**Yesterday's Net Value x (1 + Change in Tracked Index) x **.

Financing leverage: Class B real-time net value = Parent ** real-time net value - Class A net value x Class A percentage) Class B percentage.

Long/short graded Class B real-time equity = 1 + parent**real-time equity - 1) x share leverage.

Net realizable value = estimated selling price - estimated selling expenses - estimated taxes - processing costs.

1. Direct sales + no contract.

Net realizable value = market value of inventory - estimated selling expenses - estimated taxes.

Note: Inventory is held for the purpose of selling a product directly, not processing it, so processing costs are not included.

2. Processing a certain product + no contract.

Net realizable value = market value of the product - estimated sales fee of the product - estimated taxes and fees on the product - processing cost.

Note: The net realizable value of raw materials must be determined by the ** of processed products.

3. Direct sales + contract + (contract quantity, number held).

Net realizable value = contract for inventory** - Estimated sales fee - Estimated tax.

4. Processing a certain product + there is a contract + (contract quantity and holding quantity).

Net realizable value = contract of the product** - estimated sales fee of the product - estimated tax on the product - processing cost.

5. Direct sales + contract + (contract quantity "holding quantity)".

1) Contract Quantity: Net Realizable Value = Contract of Inventory** - Estimated Sales Fee - Estimated Tax.

2) Net realizable value in excess of contract quantity = market of inventory** - estimated selling expenses - estimated taxes.

Note: The comparison between the cost of inventory of the contract quantity and the net realizable value of the inventory of the contract quantity determines whether to make an impairment provision, and the comparison of the cost of the excess contract with the part exceeding the contract determines whether to make an impairment provision, and it is absolutely not possible to compare after consolidation.

6. Processed products + with contract + (contract quantity "holding quantity)".

1) Net realizable value of contract quantity = contract of inventory ** - estimated sales fee - estimated tax - processing cost.

2) Net realizable value in excess of the contract quantity = market of inventory** - estimated selling expenses - estimated taxes - processing costs.

1. The formula for calculating the net realizable value.

Net realizable value of inventory = estimated selling price of inventory - estimated cost to be incurred at completion - estimated selling expenses - relevant taxes.

2. The provision for inventory decline should be calculated according to a single item, and the cost and net realizable value of the inventory with a large number and a lower unit price can be measured according to the inventory category.

3. Determination of net realizable value.

According to the standard, net realizable value is the estimated selling price of inventory less the estimated costs to be incurred until completion, estimated selling expenses and related taxes in the ordinary course of production and operation. In particular, the inventory standard emphasizes that when an enterprise actually determines the net realizable value of inventory, it should be based on reliable evidence obtained, taking into account factors such as the purpose for which the inventory is held, the impact of events after the balance sheet date, and other factors. Depending on the purpose for which an enterprise holds inventory, the treatment of determining the net realizable value of inventory is also different.

The first is to hold the inventory for the first time, such as commodities, finished products, etc. There are two types of inventory for this category. That is, the inventory that has been contracted (sales contract or labor contract) and the inventory that is not contractually agreed.

Inventories held for the execution of sales or service contracts should normally be measured on the basis of the contract for finished goods or commodities**. However, if the amount of inventory held by the enterprise exceeds the quantity ordered under the sales contract, the net realizable value of the excess inventory is measured on the basis of the general sale of finished goods or commodities**. The net realizable value of inventories that are not stipulated in the sales contract or labor contract shall be measured on the basis of the general sales of finished products or commodities** or the market of raw materials**.

The second is the inventory that will be consumed in the production process or the provision of labor services, such as raw materials. At the end of the accounting period, when using the principle of the lower of cost and net realizable value to measure the material inventory, it is necessary to consider the use of the material: for materials held for production, etc., it should be linked to the impairment of the closing value of the finished product produced; For materials used for **, etc., it is sufficient to compare the cost of the material with the net realisation determined by the estimated selling price of the material itself.

Specifically, materials, etc. held for production shall be treated in accordance with the following principles: (1) If the net realizable value of the finished product produced by them is expected to be higher than the cost, the material shall be measured at cost. (2) If the decline in material** indicates that the net realizable value of the finished product is lower than the cost, the material should be measured as net realizable value.

4. Determination of the estimated selling price in the net realizable value.

1. The contract price shall be used as the basis for the measurement of the net realizable value of the inventory held for the execution of the sales contract or labor contract.

2. If the inventory held exceeds the quantity ordered in the sales contract, the excess part shall be measured according to the general selling price.

3. The net realizable value of inventory without contract shall be measured on the basis of the general sales price or the market price of raw materials.

Net realizable value, accounting knowledge points needed for second-hand trading!

It is recommended not to focus on **b, let alone understand how to calculate. How many people died on B! Mainly look at the net value, below the downward split, 1000 shares into 2500 shares, calculated at 1 yuan per share. If you are buying it for $1, it becomes after splitting.

Now the three bases with a large discount are.

Shenwan income double jubilee a

Yinhua steady progress The current interest rate of the three bases is, Shenwan income and Yinhua stable progress is the first trading day of each year, the interest of the previous year, that is, the part of more than 1 yuan is transferred to your account in the situation of the parent base, the interest of these two bases 100 shares this year is, if you want to exchange it for money, you can redeem the parent base, the redemption fee is, so the 100 shares are divided into money after the redemption of the parent base.

Next year is calculated according to the interest rate of the new year, and the annual interest rate of next year is the same, and the interest is the current 1-year bank deposit rate + 3%.

Bi-Jubilee A is a three-year normalization process, and the most recent normalization process of Bi-Jubilee A is April 16, 2013

1.If the net value of Bi-Jubilee B is less than 1 yuan, the difference between the net value of Bi-Jubilee A and the net value of Bi-Jubilee B will be allocated to Bi-Jubilee A according to the position of the parent base

2.If the net value of Bi-Jubilee B is greater than or equal to 1 yuan, the part of Bi-Jubilee A in excess of 1 yuan will be allocated to Bi-Jubilee A in the position of the parent base

The above is a regular conversion, due to the existence of a discount, which is equivalent to a cash dividend of the discounted base (except that now it is a share of the parent base, which can be realized only after redemption, but it takes time, and the net value may change during this period), this dividend can generate arbitrage, which is equivalent to the discount rate this year).

In addition to the above regular conversion, there is also pricing conversion protection, which is divided into upper and lower critical conversions, and the conversion of upper critical does not affect the low-risk part A, but increasing the leverage of part B, and the conversion of the lower critical part can avoid a significant negative net value of part B, resulting in the agreed annual return (and even the principal) of A is not guaranteed, but it will greatly reduce the leverage of part B (which is not good for B).

For the Biennial Grading**, it is stipulated that the net value of Biennial B is converted to the lower critical ** (for those who hold B, the net value is attributed to 1 and the share is reduced).

As far as Yinhua grading is concerned, it is stipulated that Yinhua Rui will be converted into a lower critical ** when entering the net value.

For the Shenwan grading**, everyone must pay attention to!! There is no subcritical protection clause for Shenwan income!! It is stipulated that when the net value of Shenzhen Wan enterprising reaches RMB, if the net value of the parent base continues to be **, the aggressive leverage disappears, and the net value loss of the parent base will be borne in proportion to the net value of the share!!

Therefore, the income of Shenwan is not guaranteed in extreme cases!!