Intermediate Financial Accounting! Exam SOS !!

Purchase: Borrow: Tradable Financial Assets – Cost 400000 Investment Income 2000

Credit: Bank Deposit 402000

12/31/08:

Loan: Trading Financial Assets - Fair Value Change 25000 Credit: Fair Value Change Profit or Loss 25000

02/10/09.

Debit: Bank deposit 448650

Fair value change profit or loss 25,000

Credit: Trading financial assets – cost 400,000

Change in fair value 2500

Investment income 48650

Borrow: Tradable financial assets - cost 400,000

Investment income 2000

Credit: Bank Deposit 402000

Handling fees and taxes paid are included in investment income and are not included in costs) Loan: Trading financial assets - fair value change 25,000 Credit: Fair value change gain or loss 25,000

The difference between fair value and cost at the end of the year is recognized in fair value change gain or loss.

Debit: Bank deposit 448650

Credit: Trading financial assets – cost 400,000

Change in fair value 25,000

Investment income 23650

Debit: Fair value change gain or loss 25,000

Credit: Investment income 25000

**, the amount included in the fair value change gain or loss in previous years is transferred to investment income.

1) 15% of A's shares are accounted for by the cost method.

At the beginning of 2007, the book value of long-term equity investment was borrowed according to the investment cost: long-term equity investment 9000*10

Credit: Bank deposit 90000

When dividends are distributed, they are recognized as investment income according to the portion enjoyed.

Borrow: Dividends receivable 180,000*15%=27,000 Credit: Investment income 27,000

Debit: Bank deposit 27000

Credit: Dividends receivable 27000

2) 30% of the shares of A are accounted for by the equity method.

At the time of the initial investment in 2007, it was estimated that the topic was less conditional, and the company should be told the specific value of the fair value of net assets or book value, but the current topic was not, assuming that it was p.

When 9000*10=p*30%.

Borrow: Long-term equity investment - Company A - cost 90,000 Loan: bank deposit 90,000

When the profit is realized, borrow: long-term equity investment - Company A - profit and loss adjustment 200,000 * 30% = 60,000

Credit: Investment income 60,000 When dividends are issued, borrow: dividends receivable 27,000

Credit: Long-term equity investment - Company A - profit and loss adjustment 27000

Borrow: Long-term equity investment 9000*10

Credit: Bank deposit 90000

When dividends are distributed, they are recognized as investment income according to the portion enjoyed.

Borrow: Dividends receivable 180,000*15%=27,000 Credit: Investment income 27,000

Debit: Bank deposit 27000

Credit: Dividends receivable 27000

Amortized costs in 2007.

103509 yuan.

Investment income in 2008.

103509 yuan.

01, when buying bonds.

Borrow: Held-to-maturity investment - cost (par) 1100w Loan: Held-to-maturity investment - interest adjustment 139w

Bank Deposit 961w

Discount amortization is calculated at the end of 01.

961*6%-1100*3%=。66(w) Borrow: Interest receivable 33w

Held-to-maturity investment brother let - interest adjustment.

Credit: Investment income.

01/02 Interest received.

Borrow: Bank deposit 33w

Credit: Interest receivable 33w

End of '02 Calculate amortization at a discount (961+.) 66*6%-1100*3%=。13w

Debit: Interest receivable 33w

Held-to-maturity investments – interest adjusted.

Credit: Investment income.

At the end of 05, the envy chaos is calculated as a discount and amortization. 13-33=Borrow: Interest receivable 33w

Held-to-maturity investments – interest adjusted.

Credit: Investment income.

The principal and the last instalment of interest will be recovered at maturity.

Borrow: Bank deposit 1133w

Credit: Held-to-maturity investment - cost (par) 1100w interest receivable 33w

The taxable expenses of the enterprise in 2010 = (800 + 170-120) 25% = Elect C The taxable temporary difference of 1.2 million yuan occurred in the current year, which should be determined as a deferred income tax liability; If there is a deductible temporary difference of 1.7 million yuan, it should be determined as a deferred income tax asset;