Question 2: What are the equity investments in the financial statements? Equity investment refers to the investment made to obtain the ownership of equity or net assets of another enterprise, including common stock, preferred stock, warrants and warrants. The purpose of this kind of investment is to gain control of another enterprise or exert a significant influence on another enterprise. Reflected in:
Income statement:
The "investment income" item reflects the cash dividend (or profit) obtained from the equity investment of small enterprises, the interest income obtained from the bond investment, and the net amount of the disposal price obtained from the disposal of equity investment and bond investment after deducting the cost or book balance and related taxes.
The "non-operating expenses" item reflects the amount of non-operating expenses incurred by Xiaohai Industry. Among them: irrecoverable long-term equity investment loss.
Balance sheet:
"Long-term equity investment" project reflects the equity investment cost that small enterprises are prepared to hold for a long time.
Cash flow statement:
Mainly reflected in the cash flow generated by investment activities.
Question 3: What are equity investment assets? Equity investment refers to the investment made to obtain the equity or net assets of other enterprises. For example, investment in common stock of other enterprises, joint venture investment in the acquisition of equity of other enterprises, etc. They are all equity investments. Enterprises make this kind of investment in order to gain control of another enterprise, or exert a significant influence on another enterprise, but it can also be for other purposes.
Equity investment is the basic financial tool for enterprises to raise funds. When an investor holds the equity securities of an enterprise, it means that he enjoys the owner's equity of the enterprise. Common stock and preferred stock are common stock securities. Equity investment forms the separation of ownership and management rights between investors and investors, and investors have voting rights corresponding to equity. Its main features are:
1. Generally, there is no fixed payback period and fixed investment income. Investors can only transfer their capital contribution according to law, and cannot directly withdraw capital from the invested enterprise, so the risk is generally high.
2. When an enterprise makes equity investment, it mainly considers the profitability of the invested enterprise, whether it can obtain higher returns and whether exerting influence and control on the invested enterprise is beneficial to the long-term interests of the invested enterprise.
The assets invested in equity investment are equity investment assets.
Question 4: What is equity investment? Equity investment refers to the investment made to obtain the rights and interests or net assets of other enterprises. For example, investing in the common stock of other enterprises, joint venture investment to obtain the equity of other enterprises, etc. They are all equity investments. An enterprise makes this investment in order to gain control over another enterprise, or to exert a significant influence on another enterprise, and of course it can also be for other purposes.
Equity investment is the basic financial tool for enterprises to raise funds. When an investor holds the equity securities of an enterprise, it means that he enjoys the owner's equity of the enterprise. Common stock and preferred stock are common stock securities. Equity investment forms the separation of ownership and management rights between investors and investors, and investors have voting rights corresponding to equity. Its main features are:
1. Generally, there is no fixed payback period and fixed investment income. Investors can only transfer their capital contribution according to law, and cannot directly withdraw capital from the invested enterprise, so the risk is generally high.
Question 5: What is equity investment? Equity investment refers to the investment made to obtain the equity or net assets of other enterprises. For example, investing in the common stock of other enterprises and making joint investment in order to obtain the equity of other enterprises. , are all equity investments. Enterprises make this investment in order to gain control of another enterprise, or exert a significant influence on another enterprise, or for other purposes.
Equity investment is the basic financial tool for enterprises to raise funds. Investors hold equity securities of an enterprise, that is, they enjoy the owner's equity of the enterprise. Common stock and preferred stock are common stock securities. Equity investment forms the salary of ownership and management rights of investors and investors, and investors have the corresponding voting rights before equity. Its main characteristics are: generally there is no fixed payback period and fixed investment income. Investors can only transfer their capital contribution according to law, and cannot directly withdraw capital from the invested enterprise, so the risk is generally high. When an enterprise makes equity investment, it mainly considers the profitability of the invested enterprise, whether it can obtain higher returns and whether it is beneficial to the long-term interests of the invested enterprise to exert influence and control.
Question 6: What do you mean by debt investment and equity investment? What is the difference? Creditor's rights investment refers to the investment made to obtain creditor's rights, such as purchasing government bonds and corporate bonds.
Equity investment refers to the investment to obtain the rights and interests or net assets of other enterprises, and it is the basic financial tool for enterprises to raise funds.
Difference:
Equity investment reflects the owner's residual claim to the enterprise assets, which is the part that the owner should enjoy after deducting the liabilities, and reflects the preservation and appreciation of the capital invested by the owner.
Debt-based investment includes not only traditional ways such as loans and bonds, but also various investments with debt nature such as financial leasing, compensation trade, back-to-back loans or entrusted loans. Equity investment refers to the investment accepted by the enterprise, which does not need to pay the principal and interest, and the investor has the ownership of the net assets of the enterprise.
Question 7: What is equity investment? What is the difference between "equity investment" and "stocks, bonds and funds"? Equity investment refers to the investment made to obtain the rights and interests or net assets of other enterprises. For example, investing in the common stock of other enterprises and making joint investment in order to obtain the equity of other enterprises. , are all equity investments. Enterprises make this investment in order to gain control of another enterprise, or exert a significant influence on another enterprise, or for other purposes. Equity investment is the basic financial tool for enterprises to raise funds. Investors holding the equity securities of an enterprise means that they enjoy the owner's equity in the enterprise. Common stock and preferred stock are common stock securities. Equity investment forms the separation of ownership and management rights between investors and investors, and investors have voting rights corresponding to equity. Its main characteristics are: generally there is no fixed payback period and fixed investment income. Investors can only transfer their capital contribution according to law, and cannot directly withdraw capital from the invested enterprise, so the risk is generally high. When an enterprise makes equity investment, it mainly considers the profitability of the invested enterprise, whether it can obtain higher returns and whether it is beneficial to the long-term interests of the invested enterprise to exert influence and control. Definition of stock: stock is a main form of securities, which refers to the certificate issued by a joint stock limited company to prove the shares held by shareholders. Stock has three basic elements: issuer, share and holder. Nature of stock: 1. A stock is a valuable security. 2, the stock is an important kind of securities, the stock should record certain matters, its content should be comprehensive and true, these matters are often stipulated by law. 3. Stock is a kind of warrant securities, that is to say, securities are a materialized external form of rights, the carrier of rights, and rights already exist. 4. Stock is a kind of capital security. The issuance of shares by joint-stock companies is a means to attract investors to invest and raise the company's own capital. For subscribers, buying stocks is an investment behavior. 5. Stock is a kind of comprehensive rights securities. As a shareholder of a joint-stock company, stock holders enjoy independent shareholder rights. Shareholder's right is a comprehensive right, including attending the shareholders' meeting, voting and distributing dividends and bonuses. Characteristics of stocks: stocks have the following six characteristics: 1, profitability, which is the most basic characteristic of stocks and refers to the characteristics that holding stocks can bring benefits to holders. 2, risk, risk refers to the characteristics of the stock may produce economic losses. Holding stocks takes some risks. Liquidity means that stocks can be traded freely. 4. Perpetual means that the validity of the rights contained in the stock remains unchanged, because it is an uncertain legal document. 5. Participation means that shareholders have the right to participate in major decisions of the company. 6, volatility, refers to the stock trading price changes frequently, or often inconsistent with the face value of the stock. The meaning of bond: stock is a kind of securities. As a kind of property right or stock right certificate, stock is the securities expression of shares, which represents certain rights and responsibilities of shareholders to the company that issues shares. How to conduct equity investment and stock operation can be learned in detail in Legou.com.
Question 8: What are equity investment and debt investment? How to distinguish them? 1. Debt investment.
Creditor's rights investment refers to the investment made to obtain creditor's rights, such as purchasing treasury bonds and corporate bonds. Bond is a kind of contract securities, which clearly stipulates the rights and obligations of the investing enterprise and the invested enterprise in the form of contract. No matter whether the invested enterprise has profits or not, the invested enterprise has the right to recover the principal and interest regularly. Enterprises generally invest in creditor's rights in order to obtain interest higher than the bank deposit rate and ensure the timely recovery of principal and interest.
2. Equity investment.
Equity investment refers to the investment made to obtain the ownership of another enterprise's net assets, including common stock, preferred stock, warrants, etc. Holders of equity securities generally have the right to vote at shareholders' meetings and receive dividends, but such securities generally have no repayment date. If a shareholder does not intend to continue holding it, he may transfer it to others according to law and recover his investment.
Question 9: What is the balance of equity investment? As your company received the dividend income in 2007 in 2008, it is still in accordance with the Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Some Specific Issues concerning Enterprise Income Tax (Caishuizi [1996] No.79):
If the investor's enterprise income tax rate is higher than the applicable tax rate of the invested enterprise, the investor's enterprise shall pay taxes in time when accounting through the profits payable, regardless of whether it receives the profits, dividends and bonuses that should be distributed to investors.
The method of making up the loss is still applicable to the provisions of the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Business Issues of Enterprise Income Tax (Guo Shui Fa [1994] No.250), namely: 3. After-tax profits returned by investment enterprises from affiliated enterprises make up taxes and make up losses.
(1) If the after-tax profits distributed by the investor from the joint venture need to pay back the income tax, if the investor's enterprise suffers losses, it can first make up the losses with the distributed profits, and if there is still a balance after making up the losses, the enterprise income tax shall be paid back in accordance with the regulations.
(2) Due to the differences in tax rates between regions (referring to the special economic zones and Pudong New Area), China enterprises should pay taxes according to the tax method of joint venture profits.
Therefore, according to the applicable tax rate stipulated in the former Enterprise Income Tax Regulations and its detailed rules for implementation, and the methods stipulated in the above two documents (Caishuizi [1996] No.79 and Guoshuifa [1994] No.250), the losses shall be covered first, and then the tax shall be paid.
According to the provisions of Article 26 of the current Enterprise Income Tax Law of People's Republic of China (PRC), the following income of an enterprise is tax-free income:
(two) dividends, bonuses and other equity investment income between qualified resident enterprises;
Therefore, the income from equity investment realized after the implementation of the new enterprise income tax law (June 65438+10/October 65438 +0) is regarded as tax-free income and deducted when calculating the taxable income.
Question 10: What are the main cash payments for equity investment? Purchase available-for-sale financial assets, cash paid for long-term equity investment, etc.