Borrow: long-term equity investment (paid account+handling fee)
Loans: bank deposits
When distributing dividends:
Debit: Dividends receivable
Loan: investment income
If there are signs of impairment in the future, if the loan principal or interest is overdue for 90 days, it shall be accounted for according to the book balance of creditor's rights receivable, principal, management expenses and financial expenses, "long-term entrusted loan-impairment reserve" and other subjects.
2. Income: the total inflow of economic benefits that will lead to the increase of owners' equity and non-owners' invested capital in the daily activities of the enterprise, including income from selling goods, labor services, income from transferring the right to use assets, interest income, rental income, dividend income, etc. , but does not include money collected for third parties or customers.
3. Cost: The value category of commodity economy is an integral part of commodity value. If people want to carry out production and business activities or achieve certain goals, they must spend certain resources, and the monetary expression and objectification of the resources spent is called cost. Moreover, with the continuous development of commodity economy, the connotation and extension of the concept of cost are constantly changing and developing.
When the extended data investment company receives the directional investment funds, it debits the subject of "bank deposit" and credits the subjects of "paid-in capital" and "capital reserve"; Directed investment, according to the investment cost, debit the subjects (equity investment, debt investment and other investments) and credit the subjects such as "bank deposit".
When an investment company obtains an investment project allocated free of charge, it shall debit the subjects (equity investment, debt investment and other investments) and credit the subjects such as "paid-in capital" and "capital reserve" according to the book value of the allocated unit.
Investment companies use the cost method to account for "directional investment-equity investment". The Company shall debit the "dividend receivable" account and credit the "investment income" account or this account according to the part of the cash dividend or profit announced by the investee. Cash dividends or profits actually received shall be debited to the account of "bank deposits" and credited to the account of "dividends receivable".
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