Borrow: Long-term equity investment-cost 360
Loan: Bank deposit 360 (2) declared dividend in the current month and received cash dividend.
Debit: Dividends receivable 5
Loan: investment income 5
Debit: Bank deposit 5
Credit: Dividends receivable 5
(3) Announce the payment of cash dividend in 2006.
Debit: Dividends receivable 5, 5
Loans: Investment income 5,5
2.2006 June 65438+1 October1
Borrow: Long-term equity investment-cost 390
Loan: bank deposit 360
Non-operating income 30
(2) Declare dividends in the current month and receive cash dividends.
Debit: Dividends receivable 5
Loan: long-term equity investment-profit and loss adjustment 5
Debit: Bank deposit 5
Credit: Dividends receivable 5
Announce the payment of cash dividend in 2006
Debit: dividends receivable16,5
Loan: long-term equity investment-profit and loss adjustment16,5
Company A achieved a net profit in 2006.
Borrow: long-term equity investment-profit and loss adjustment 18
Loan: investment income 18
(4) There is a net loss
Borrow: Investment income 6
Loan: long-term equity investment-profit and loss adjustment 6
Borrow: Long-term equity investment-gains and losses from other changes 36
Loan: capital reserve-other capital reserve 36
Borrow: Long-term equity investment-profit and loss adjustment 9,5
Loans: investment income 9, 5
I'm not sure if I'm right, because I haven't done it for a long time and I forgot. Please forgive me.