The company cashed in a short-term investment of 45,000 yuan (all for stock investment), and received a principal of 45,000 yuan and an investment income of 6,000 500 yuan, all of which were deposited in the bank.
The Accounting System for Enterprises stipulates that when an enterprise sells stocks, it debits the "bank deposit" according to the actually received amount, debits the "short-term investment impairment reserve" according to the accrued impairment reserve, credits the "short-term investment-××× stock" according to the cost of selling or recovering the short-term investment, credits the "dividend receivable" according to the cash dividend not received, and debits or credits the "investment income" according to the difference.
According to your question, there has been no depreciation before, and there is no dividend that has not been received. The entries are as follows:
Debit: bank deposit 5 1500
Loan: short-term investment-×× 45,000 shares.
Investment income 6500