(1) At the time of purchase:
Borrow: transactional financial assets
Loans: funds in other currencies
(2) When selling, debit or credit the difference between the fair value and its book balance to the "investment income" account:
Borrow: other monetary funds
Loans: transactional financial assets
Investment income (or debit)
2, enterprises choose to hold shares for a long time, through the "available for sale financial assets" account, the entry is:
(1) At the time of purchase:
Borrow: Available-for-sale financial assets
Loans: bank deposits
(2) At the time of sale:
Debit: bank deposit
Loan: available-for-sale financial assets
Investment income (or debit)
At the same time, the accumulated change amount of fair value will be transferred out, debited or credited to the subject of "investment income":
Borrow: other comprehensive income
Loan: investment income
It should be noted that if an enterprise holds equity with the intention of controlling the invested entity and intends to hold it for a long time, it will be included in the accounting of "long-term equity investment":
(1) At the time of purchase:
Borrow: long-term equity investment
Loans: bank deposits
(2) At the time of sale:
Debit: bank deposit
Loan: long-term equity investment
yield
At the same time, the part originally included in other comprehensive income or capital reserve will be transferred to the current profit and loss in proportion:
Borrow: capital reserve
Other comprehensive income
Loan: investment income