(1) On June, 2009 165438+ 10/day, Company A and Company B (hereinafter referred to as Company B) signed an equity transfer agreement. The equity transfer agreement stipulates that Company A will purchase 30% of the total shares of Company A held by Company B at a purchase price of 2.3 million yuan, and the purchase price will be paid by bank deposit after the agreement takes effect; The effective date of the equity agreement is 65438+February 3, 20091.
The equity transfer agreement was reviewed and approved by the extraordinary shareholders' meetings of Company A and Company B respectively on February 25th, 2009, and was reported to the relevant departments for approval according to law.
(2) On June 20 10+1 year, the shareholders' equity of Company A totaled RMB 8 million, including RMB 4 million in share capital, RMB 0/10,000 in capital reserve and RMB 3 million in undistributed profit (all net profits realized in 2009).
(3) On 2065438+654381October 00+June 65438 10, the board of directors of Company A put forward the profit distribution plan for 2009. The scheme is as follows: the statutory surplus reserve is drawn according to 10% of the realized net profit, and no cash dividend is distributed. After accounting treatment in this scheme, the total shareholders' equity of Company A is still RMB 8 million, including RMB 4 million in capital stock, RMB 6.5438+0 million in capital reserve, RMB 300,000 in surplus reserve and RMB 2.7 million in undistributed profit. Assume that the fair value of the identifiable net assets of Company A at 20 10 1 day is 8 million yuan. It is assumed that the difference between the fair value and book value of the assets of the invested unit is not important when the investment is obtained.
(4) In the month of 65438+2065438+2000 10, Company A paid 2.3 million yuan in the form of bank deposit, and went through the relevant equity transfer procedures.
(5) On May 20 1 0/day, the shareholders' meeting of Company A passed the profit distribution plan for 2009. The distribution scheme is as follows: the statutory surplus reserve is drawn according to 10% of the realized net profit; Distribute a cash dividend of 6,543,800 yuan+0,000 yuan.
(6) On June 5, 2065438+00, Company A received the cash bonus distributed by Company A. ..
(7) On June 30th, 2065438+00, Company A confirmed the capital reserve of 500,000 yuan due to the increase of fair value of available-for-sale financial assets.
(8) In the year of 8)20 10/0, Company A realized a net profit of 1.6 million yuan.
(9) 2011On May 4th, the shareholders' meeting of Company A passed the profit distribution plan for 20 10. The scheme is as follows: (1) Withdraw the statutory surplus reserve according to 10% of the realized net profit; No cash bonus will be distributed.
(10)20 1 1 year, Company A has a net loss of 2 million yuan.
(11) 201165438+February 3 1, and the estimated recoverable amount of the investment of Company A is 2 million yuan.
(12) 201210.5. Company A transfers all its shares in Company A at a transfer price of 654.38+0.95 million yuan. Relevant equity transfer procedures have been completed and the transfer price has been deposited in the bank. Assume that Company A has not incurred relevant taxes and fees in the process of transferring shares.
Requirements: (1) Determine the "equity transfer date" in the transaction of A company's acquisition of A company's equity.
(2) Prepare accounting entries related to the above-mentioned economic business of Company A (assuming that the influence of internal transactions and income tax is not considered).
(The amount in the answer is in ten thousand yuan)