1, stock trading income (price difference) investment income
2. Dividends receivable from stock dividend income
3. Fund income trading financial assets
4. Income from other wealth management products
In order to continuously, systematically and comprehensively calculate and supervise the changes of various accounting elements caused by economic activities, it is necessary to scientifically classify the specific contents of accounting elements according to their different characteristics and economic management requirements, and determine the names of classified accounting items in advance to clarify their accounting contents. This kind of project that classifies the specific contents of accounting elements is called accounting subjects.
Extended data:
During the period when an enterprise holds financial assets (trading financial assets) measured at fair value and whose changes are included in the current profits and losses, if the investee announces to pay cash dividends, it shall be recognized as the current investment income according to its share, and the "dividends receivable" account shall be debited and the "investment income" account shall be credited.
During the period when an enterprise holds a long-term equity investment, if the investee announces the payment of cash dividends or profits, it shall debit the subject of "dividends receivable" according to its share, and credit it to the subject to distinguish between the two situations. For the long-term equity investment accounted by the cost method, the account of "investment income" should be credited; Long-term equity investment accounted by the equity method is credited to the subject of "Long-term equity investment-profit and loss adjustment".
It should be noted that enterprises have obtained financial assets (mainly transactional financial assets) and long-term equity investments measured at fair value and whose changes are included in current profits and losses, and the actual payment includes cash dividends or profits that have been announced but not yet distributed.
It is not treated as dividends receivable separately, that is, it does not need to debit the "dividends receivable" account, but is directly included in the cost or initial recognition amount of related assets. ?
Baidu encyclopedia-dividends receivable