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Anonymous users2024-02-12When a financial asset is acquired.
Borrow: Tradable financial assets - cost 200
Return on investment 1
Dividends receivable 8
Credit: Bank Deposits 209
When interest is received.
Debit: Bank Deposit 8
Credit: Dividends receivable 8
December 31, 2012.
Borrow: Trading Financial Assets - Changes in Fair Value 12
Credit: Fair Value Change Gain or Loss 12
January 5, 2013.
Borrow: Dividends receivable 8
Credit: Investment income 8
**When: Borrow: Bank deposit 215
Credit: Tradable Financial Assets - Cost 200
Change in fair value 12
Return on investment 3
Debit: Fair Value Gain or Loss 12
Credit: Investment income 12
Therefore, the investment income obtained at ** is 12 + 3 = 15
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Anonymous users2024-02-11At the time of purchase, borrow: trading financial assets - cost 200
Interest receivable 8
Return on investment 1
Credit: Bank Deposits 209
When interest is received: Borrow: Bank deposit 8
Credit: Interest receivable 8
Changes in fair value, debit: trading financial assets - changes in fair value 12 Credit: gains or losses on changes in fair value 12
**When: Borrow: Bank deposit 215
Fair value change gain or loss 12
Credit: Tradable Financial Assets - Cost 200
Change in fair value 12
Return on investment 15
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Anonymous users2024-02-10About tradable financial assets.
Example of a entry question:
July 20 from the ** market.
Purchased 50,000 shares issued by Company F and managed them as trading financial assets.
The transaction price is RMB per share, and the tax is 200 RMB, which is paid with the investment funds deposited into the securities company.
On August 20, Company F announced the issuance of dividends, with a cash dividend of yuan per share, a dividend of 2 shares for every 10 shares, and a cash dividend and a dividend on September 20.
On September 1, 30,000 shares of enterprise A, the transaction price was yuan per share, and the tax was 120 yuan.
On December 31, the price of F** held by Company A was 4 yuan.
On January 20, **all the rest**, the actual payment received was 100,000 yuan.
Requirements: Prepare the relevant accounting entries of enterprise A according to the above economic operations.
Solve 2-5 accounting entries and how to calculate numbers (how the numbers come from).
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Anonymous users2024-02-091. Borrow: Transactional financial assets - cost (F enterprise) 2,700,000 Investment income 200
Credit: Other monetary funds - deposited investment funds 27002002 and announced disbursement.
Borrow: Dividends receivable - cash dividends (F company) 50,000 * - ** Dividends (F company) 50,000 10 2 * Credit: investment income 28,500
Dividends are received. Borrow: 28,500 in the bank
Credit: Dividends receivable - cash dividends (F company) 15,000 - ** dividends (F company) 13,500
3. Borrow: Bank deposit 30000*
Credit: Trading Financial Assets - Cost 174,000
Pay taxes. Borrow: Investment income 120
Credit: Bank Deposit 120
4. Borrow: Fair value change profit or loss 50,000*
Credit: Trading Financial Assets - Change in Fair Value (F Enterprises) 700005, Loan: Bank Deposits 100000
Credit: Tradable financial assets - cost 100,000
Borrow: 70,000 capital income of the beam-investor
Credit: Fair value change gain or loss 70,000
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Anonymous users2024-02-081 borrow: 270,000 for trading financial assets
Investment income 200
Credit: Other Monetary Funds - Deposit Investment Funds 2702002 Cash Dividends to be Accountd**Dividends are not accounted for Borrow: Dividends receivable 15,000 Credit: Investment income 15,000
3 Borrow: Bank deposit 173880
Credit: 30,000 in trading financial assets*
Investment income 11880
4 Debit: Fair value change gain or loss 28,000
Credit: Trading Financial Assets--Changes in Fair Value 28,000 = 20,000 * (
5 Borrow bank deposit 100000
Tradable Financial Assets - Changes in the Value of Public Destruction 28,000 Loans Tradable Financial Assets 108,000
Investment income 20000
Carry-forward borrowing investment income 28000
Fair Value Change Loss Balance 28,000
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Anonymous users2024-02-071. Prepare the accounting entries of Company A's purchase on August 2, 2011.
Borrow: 410 for trading financial assets
Investment income 5 loans: bank deposits 415
2. Prepare the accounting entries of Company A on December 31, 2011.
Borrow: Fair value change gain or loss30
Credit: Transactional Financial Assets30
3. Prepare the accounting entries of Company A on February 8, 2012.
Borrow: Bank deposit 390
Investment income 20
Credit: Transactional Financial Assets 380
Fair value change gain or loss30
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. Tradable financial assets are a new accounting subject added by accounting in 2007, mainly to adapt to the current market transactions such as **, bonds, **, etc., replacing the original short-term investment, which is similar to but different.
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Anonymous users2024-02-061.Purchase.
Borrow: Tradable financial assets - cost 4.1 million.
Investment income 50,000 loans: bank deposits 4.15 million.
2.Fluctuation. Borrow: Fair value change gain or loss of 300,000.
Credit: Trading Financial Assets - Change in Fair Value 300,000 3**。
Borrow: Bank deposit 3.9 million.
Investment income of 200,000.
Credit: Transactional financial assets - cost 3.8 million.
Fair value change gain or loss of 300,000 yuan.
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Anonymous users2024-02-05Borrow: Transactional financial assets (costs).
Dividends receivable. Credit: Bank deposits.
June 30th.
Debit: Fair value change gain or loss.
Credit: Trading Financial Assets - Changes in Fair Value.
July 20th.
Borrow: Bank deposit.
Credit: Dividends receivable.
August 20th.
Borrow: Trading Financial Assets - Changes in Fair Value.
Credit: Fair Value Gain or Loss.
Sell: Borrow: Bank Deposits.
Investment income. Tradable financial assets - change in fair value.
Credit: Trading Financial Assets (Cost) 2,920,000
Fair value change gain or loss.
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Anonymous users2024-02-04The last step upstairs is wrong, it should be to borrow 1200 bank deposits and lend trading financial assets - cost 1000
Fair value gain or loss 120 Fair value change --- 200
Investment income --- 120
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Anonymous users2024-02-031. When acquired (10,000 yuan).
Borrow: Tradable financial assets – cost 1000
Interest receivable 50
Return on investment 10
Credit: Funds in other currencies - 1060 (or bank deposits) deposited for investments
2 On 6 January 2007, when interest was received.
Debit: Bank deposit 50
Credit: Interest receivable 50
31 December 2007.
Borrow: Trading Financial Assets - Change in Fair Value 120
Credit: Fair value change gain or loss 120
At the same time, interest income is accrued.
Debit: Interest receivable 30
Credit: Investment income 30
January 6, 2008, when interest was received.
Borrow: Bank deposit 30
Credit: Interest receivable 30
6 June 2008.
Borrow: Bank deposit 1200
Credit: Trading financial assets – cost 1000
Change in fair value 120
Return on investment 80
At the same time: debit: fair value change gain or loss 120
Credit: Investment income 120
2 At the time of purchase on 1 March 2007 ($).
Borrow: Tradable financial assets – cost 110,000
Interest receivable 20000
Credit: Bank deposit 130000
7 April 2007.
Debit: Bank deposit 20000
Credit: Interest receivable 20,000
30 June 2007.
Debit: Fair value change gain or loss 10,000
Credit: Trading Financial Assets - Change in fair value 10,000
8 September 2007.
Debit: Bank deposit 120000
Fair value change profit or loss 10,000
Credit: Trading Financial Assets – Cost 110,000
Investment income 20000
At the same time: borrow: investment income 10000
Credit: Fair value change gain or loss 10,000
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Anonymous users2024-02-02April 17th.
Debit: Transactional amount asset - cost 1560
Dividends receivable 40
Return on investment 4
Credit: Other Monetary Funds 16045 May 16045.
Debit: Bank deposit 40
Credit: Dividends receivable 40
June 30th.
Debit: Fair value change gain or loss 80
Credit: Tradable Financial Assets - Change in Fair Value 807/15.
Debit: Bank deposit 1640
Tradable financial assets – change in allowable value 80
Credit: Trading Financial Assets - Cost 1560 Income from Capital 160 Loan: Income from Investment 80
Credit: Gain or loss on change in allowable value 80
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Anonymous users2024-02-01On April 17, Company A entrusted Company ** to purchase Company B from the secondary market and classify it as trading financial assets. The payment price is 16 million yuan (including 400,000 yuan of cash dividends declared but not yet paid), and 40,000 yuan of related transaction costs.
Borrowing Tradable Financial Assets - Cost 1560
Investment income 4 Dividends receivable 40
Credit Bank Deposit 1604
On May 5, A received a cash dividend of RMB 400,000 from Company B and deposited it in the bank.
Debit: Bank deposit 40
Credit: Dividends receivable 40
On June 30, the fair value** of Company B's holdings by Company A was RMB14.8 million.
Debit: Fair value change gain or loss 80
Credit Trading Financial Assets - Changes in Fair Value 80
On July 15, Company A held all the **all** of Company B, with a selling price of 16.4 million yuan, and the money was deposited in the bank and 1640 yuan was borrowed from the bank
Tradable Financial Assets - Change in Fair Value 80
Credit Trading Financial Assets - Cost 1560
Investment income 160
Borrow investment income 80
Credit Fair Value Change Gain or Loss 80 Description.
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Anonymous users2024-01-31Main accounting treatment of trading financial assets:
When a trading financial asset is acquired, the fair value of the financial asset at the time of acquisition shall be used as the initial recognized amount; If the price paid for the acquisition of trading financial assets includes cash dividends that have been declared but not yet distributed, or interest on bonds that have reached the interest payment period but have not yet been received, they shall be separately recognized as receivables; The transaction costs incurred in the acquisition of trading financial assets shall be included in the investment income when incurred.
During the holding period, dividends included in the purchase price are received Interest Loan: Bank Deposit, Credit: Dividend Receivable Interest; The interest on dividends enjoyed during the holding period is recognized, and the "interest on dividends receivable" is debited and the "investment income" is credited, and at the same time, the "bank deposits" are debited and the "interest on dividends receivable" is credited.
If there is a large difference between the coupon rate and the actual interest rate, the effective interest rate shall be used to calculate and determine the interest income of the bond.
If the fair value of a trading financial asset is greater than the book balance at the balance sheet date, "trading financial assets - fair value change" is debited and "fair value change gain or loss" is credited; If the fair value at the balance sheet date is less than the book balance, the opposite entry is made.
In the case of trading financial assets, the difference between the fair value of the financial asset at the time of the transaction and its initial recorded amount shall be recognized as investment income, and the "bank deposit" shall be debited and the "trading financial asset - cost", "trading financial asset - fair value change" and "investment income" shall be credited; At the same time, the difference between the initial cost and the book balance is recognized as an investment income loss, and the "fair value change gain or loss" is debited or credited, and the "investment income" is credited or debited.
The accounting of tradable financial assets is divided into:
1. When the enterprise acquires: borrow: trading financial assets - cost Dividends receivable Interest (declared dividends) Investment income (transaction costs) Credit: bank deposits.
2. When dividends are received: borrow: bank deposits Credit: interest receivable (dividends receivable).
3. Balance sheet date: 1) When the fair value is higher than the book balance, the difference will be borrowed: trading financial assets - fair value change credit:
Fair value change gain or loss2) When the fair value is lower than the book balance, the fair value change gain or loss is debited according to the difference: fair value change Credit: trading financial assets - fair value change.
4. **Transactional financial assets 1) Loan: Loan: Loan: Loan: Transactional Financial Assets-Cost Investment income (loss is in red) 2) Loan: Loan: Fair value change loan
Fair Value Change Gain or Loss (or Red) Credit: Trading Financial Assets - Fair Value Change (or Red)** and Bonds are both tradable financial assets and are accounted for in the same way. It's just that interest involves two accounts.
That is, the interest of ** is included in the "dividend receivable"; Interest on bonds is included in "Interest Receivable".
The first question: Quite simply, trading financial assets are investments made for short-term profits, and since they are short-term speculations, the relevant taxes and fees incurred are included in the investment profit and loss (included in investment income) when they are generated. >>>More
For trading financial assets, the fair value change gains and losses during the holding period should be transferred out at the time of disposal, and the investment income should be recognized. So the accounting treatment you give is incomplete. The complete processing should be: >>>More
Tradable financial assets.
Transaction costs at the time of purchase and disposal are directly included in profit or loss for the current period. >>>More
Debit: Fair value change gain or loss.
Credit: Investment income. >>>More
No, because trading financial assets are held for short-term profit and will be ** in the near future, so the recoverable amount is usually uncertain, and the foreign currency translation guidelines treat it as a foreign currency non-monetary item.