Current location - Information Consultation Platform - Clothing Company - 1, 20x7 On April 20th, Xinghai Company purchased 20,000 shares of Company B at a price of 6.50 yuan per share, with a par value of 1 yuan, as available-for-sale financial assets.

1, 20x7 On April 20th, Xinghai Company purchased 20,000 shares of Company B at a price of 6.50 yuan per share, with a par value of 1 yuan, as available-for-sale financial assets.

(1) Borrow: available-for-sale financial assets-cost 124600 (6.2*20000+600)

Dividend receivable is 6000 (0.3*20000).

Loan: bank deposit 130600.

(2) Debit: 6000 yuan in the bank.

Credit: dividend receivable is 6000.

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