Answer: (1) If the enterprise buys various stocks, bonds, funds, etc. Short-term investment shall be debited to the subject and credited to the subject of "bank deposit" according to the actual purchase price and related taxes and fees paid. If the actually paid purchase price includes declared but undistributed cash dividends, the account shall be debited according to the actually paid purchase price and related taxes after deducting the declared but undistributed cash dividends. Debit the "dividend receivable" account according to the cash dividend receivable, and credit the "bank deposit" account according to the actual purchase price and related taxes and fees. When an enterprise purchases bonds, if the actual purchase price includes the interest on bonds that have expired but not yet been received, it shall deduct the amount of interest on bonds that have expired but not yet been received according to the actual purchase price and related taxes and fees, and debit the subject of "interest receivable" according to the interest on bonds that are receivable.
(2) During the holding period of short-term investment, the cash dividend declared by the investee shall be debited to the subject of "Dividend Receivable" and credited to the subject of "Investment Income". On the day when the debtor pays the interest, according to the interest income calculated by coupon rate who pays the interest in installments and repays the principal once, the account of "interest receivable" shall be debited and credited to the account of "investment income".
(3) When selling short-term investments, debit the account of "bank deposit" or "cash on hand" according to the actually received sale price, credit the account of "dividend receivable" or "interest receivable" according to the book balance of short-term investments, and credit or debit the account of "investment income" according to the difference.
How do companies choose short-term investment and financial management?
First, do a risk assessment to see what kind of venture capitalist you belong to.
2. Classification of wealth management products: one is cash pool, also known as fixed income (the most obvious feature is the online banking version of wealth management products, such as 28-day, 46-day, 96-day and 186365-day versions). This wealth management product is the safest, and the expected benefits to customers can basically be achieved. Generally, this kind of wealth management products are selected when logging in to personal online banking.
3. Classification of wealth management products: Structured wealth management products invest the funds raised by customers in other financial instruments, such as stocks, foreign exchange and gold. , so its income is often interval income, such as 4.5%- 12.5%. For example, based on the Shanghai and Shenzhen stock indexes, the base of the day is 2000 points, the upper limit is 2200, and the lower limit is 188.
4. General balanced and conservative wealth management customers suggest choosing fixed-income products, while radical customers can choose structured wealth management, of course, they should cut into the purchase according to the current economic situation, otherwise it will be easier to reach the lower limit and achieve the lowest income or even loss.
5. Finally, when purchasing wealth management products, you must ask the wealth management manager whether this product is a fixed or structured wealth management product, what are the structurally linked financial derivatives and how to calculate the rate of return. Only when you have a comprehensive understanding can you find a financial product that suits you.
The above are the specific provisions on how to make entries in the company's short-term financial investment. This part of the regulations is extracted by the author in the "Guidelines for Everyone", so it can be directly applied in practical work. Being able to make accounts is only part of accounting. In the face of financial management, you should learn to choose the five financial products mentioned in this article and consider risk assessment.