Some questions about short term investment, what does short term investment consist of

Borrow: Long-term investment – long-term bond investment (face value) 100,000 loan: Long-term investment – long-term bond investment (premium) 5,000 bank deposit 95,000

Borrow: Bank Deposits (100,000*8%*6 12) 4,000Long-term Investment-Long-Term Bond Investment (Premium) 1,700Loan: Investment Income (95,000*12%*6 12) 5,700Borrow:

Bank deposit 25,000

Credit: Long-term investment - long-term bond investment (face value) 25, 000Borrow: Bank deposit (75,000*8%*6 12) 3, 000Long-term investment - long-term bond investment (premium) 1,302Credit:

Investment income (71,700*12%*6 12) 4, 302Borrow: Bank deposits (75,000*8%*6 12) 3, 000Long-term investment - long-term bond investment (premium) 1,380Loan: Investment income (73,002*12%*6 12) 4, 380Borrow:

Bank deposit 45,000

Credit: Long-term Investment - Investment in Long-term Bonds (Nominal Value) 45,000 Loan: Bank Deposits (30,000*8%*6 12) 1,200 Long-term Investment - Investment in Long-term Bonds (Premium) 618Credit: Investment Income 1, 618

Borrow: Bank deposit 30,000

Long-term investment – long-term bond investment (face value) 30,000 premium discount face value book value.

I don't know why the final premium balance is 55, which seems to be a bit large, and it may be the reason for using 12& as the effective interest rate.

This question should belong to the accounting of "long-term debt investment".

The accounting entries should be.

Borrow: Long-term debt investment - bond investment (face value) 100,000 Loan: bank deposit 95,000

Long-term debt investment - bond investment (discount) 5000

I'm a little confused about the rest of the accounting entries, hehe, let me think about it again!! If you think of it, it must be complete

The first step is wrong. It's a long-term investment – a long-term bond investment.

Short-term investments are investments that can be cashed out at any time and are not intended to be held for more than 1 year. Including investments in **, bonds, **, etc.

In the new accounting system in 2006, "short-term investments"Subject cancellation. "Short-term investment"The accounts and statement items were eliminated and replaced by "Tradable Financial Assets". Since trading financial assets are measured at fair value, the difference in fair value change is included"investment income", therefore, the short-term investment price decline provision also ceases to exist.

The new standard does not set up "short-term investment" and "short-term investment depreciation provision" accounts, but sets them up"Tradable financial assets"and the "Available Financial Assets" account, and require detailed accounting for "Cost" and "Fair Value Change" respectively. When adjusting accounts, jujube enterprises should reclassify the short-term investments in the original system into trading financial assets and available financial assets according to the classification criteria of the new standard.

Conditions for short-term investment: Ability to trade in the open market and have a clear market price. It is the form of deposit of surplus funds and maintains its liquidity and profitability.

Characteristics of short-term investments: they are easy to liquidate. Holding for a short period of time, short-term investments are generally not for long-term holding, so the holding period is not intended for more than a year.

However, this does not mean that it must be held within one year**, and if the actual holding period has exceeded one year, it will still be accounted for as a short-term investment unless the management authority of the collapsed industry changes the investment purpose, i.e. changing short-term holding to long-term holding. Investments are not made for the purpose of controlling, jointly controlling the investee or having a significant impact on the investee.

Short-term investment refers to a variety of valuable investments purchased by enterprises that can be realized at any time and held for no more than one year, as well as other investments that do not exceed one year, including various types of bonds, bonds, etc. Short-term investments are those with an investment period of 1 year or less. Valuable ** includes all kinds of ** and bonds, etc., such as the purchase of various ** issued by other joint-stock companies, ** or various bonds issued by other enterprises; Other investments include monetary funds, materials, fixed assets and intangible assets invested by enterprises in other units.

The advantage of short-term capital contribution is that it can make a quick profit, strong surplus capacity, and a large space for value-added companies, which is also a very popular method.

The risk of short-term investment is generally relatively high, and while the benefits are high, it also brings more risks, which we need to pay attention to. Generally speaking, the choice of short-term capital contribution is at a better time, and the choice of short-term capital contribution at this time can basically reduce a lot of risks, and it is also a very suitable opportunity.

When the company's cash is temporarily left, it is the best way to invest in liquidity**, bonds, and treasury bills, and when the company's cash is insufficient, it can invest ** to obtain cash. Short-term investment is a strategy for enterprises to use active funds, when the enterprise has too much monetary funds, and it is not cost-effective to have a bank, you can use part of the funds for short-term investment.

Short-term investment refers to the purchase and holding of a certain **, resource or asset (such as **, bonds, **, foreign exchange, etc.) in a relatively short period of time (usually within three months) in order to obtain value growth or profit in a short period of time. Compared with long-term investments, short-term investments have relatively low risks and relatively fast returns.

The main purpose of short-term investment is to obtain a quick return on investment or profit. Due to the short time period of short-term investment, investors need to remain highly sensitive to market changes, grasp market opportunities in a timely manner, and more accurately ** market trends and their future development directions, so as to choose investment objects more accurately. In addition, short-term investment requires investors to have a good investment mentality and quick response decision-making ability, and avoid blindly following and blindly following the investment behavior of others, so as to reduce investment risks.

There are various ways to invest in the short term, including leveraged investment, discounted investment, dividend investment, etc. Among them, leveraged investment refers to amplifying the leverage effect of funds and increasing the return on investment through borrowing; Discounted investment refers to buying **or** at a price lower than the market price, waiting for ** or ** to appreciate and ** to obtain the difference in price; Dividend investment refers to earning dividend income by buying high dividend yields. These investment methods are characterized by short-term quick profits.

Considerations for short-term investments:

Although short-term investment risks are relatively small, they are not without risk, and investors still need to be cautious. As the market changes extremely rapidly, investors need to pay attention to market changes at all times, enter and exit the market at the right time in Kiwang, and avoid blindly following the speculation of the masses. When choosing investment targets, asset value and long-term growth potential should be the main reference indicators, and avoid pursuing short-term returns too much.

In general, short-term investing is a way to make quick returns, but it is still risky in nature. Investors must have a high level of investment awareness, market observation and analysis skills in order to obtain financial returns in the short term.

A short-term investment is a combination of assets or other assets within a year, usually a few months, in pursuit of short-term profits or capital appreciation. This type of investment is usually made to achieve current market performance or to make a specific short-term gain. Short-term investments typically include money market balances, short-term bonds, commercial paper, time deposits,**, commodities and derivatives.

Short-term investments are less risky than long-term investments, but they also have correspondingly less returns, as they are typically less volatile in value. <>

Short-term investment includes: short-term investment refers to the purchase of valuable investment that can be realized at any time and held for no more than one year (including one year) and other investments that are not more than one year (including one year), including various **, bonds, etc.

Therefore, the cash dividends that have been declared but not yet received and the interest on bonds that have reached the interest payment period but have not yet been received included in the price actually paid for the purchase of short-term investments should be accounted for separately as dividends and interest receivables, and should not be included in the cost of short-term investments. That's all for what short-term investment includes, if you want to learn more, you are welcome to go.

Short-term investments are liquid assets with the following characteristics:

1. The investment must be available for listing and circulation at any time.

2. The management of the enterprise intends to convert it into cash within a fiscal year.

3. It is easy to monetize.

4. The holding time is short, and the short-term investment is not for long-term holding, so the holding time is not prepared for more than one year. However, this does not mean that it must be held within one year**, if the actual holding period has exceeded one year, unless the management of the enterprise changes the investment purpose, that is, changes the short-term holding to the long-term holding, it will still be accounted for as a short-term investment.

5. It is an investment made for the purpose of controlling or controlling the investee or exercising significant influence on the investee.

Therefore, in many cases, the actual price paid for the acquisition of short-term investment also includes cash dividends that have been declared but not yet received, or bond interest that has reached the interest payment period but has not yet been received.

They do not constitute the cost of the short-term investment itself, but rather the income earned on top of the short-term investment.