"correct answer"
Debit: Cash on hand 6 000
Loan: Bank deposit-ICBC 6 000.
For example,10-February 5, 2009, 19, Changjiang Company paid 2000 yuan for business entertainment through ICBC transfer, and made the following accounting entries according to relevant expense documents:
"correct answer"
Borrow: management fee-business entertainment fee 2000 yuan.
Loan: Bank deposit-ICBC 2 000
Example 10-3 On February/0/0, 2009, Li Yong, the buyer of Changjiang Company, went to Beijing on business, and with the consent of the leaders, he borrowed travel expenses from the accounting department in advance.
000 yuan, cash payment. The accounting entries are as follows:
"correct answer"
Debit: Other receivables-Li Yong 4 000
Credit: Cash on hand 4 000
Example10-4 On February/8, 2009, Li Yong, the buyer of Changjiang Company, came back from a business trip and was reimbursed for his travel expenses.
800 yuan, after verification, agreed to submit an expense account and returned the cash to 200 yuan. The accounting entries are as follows:
"correct answer"
Borrow: management expenses-travel expenses 3,800.
Cash on hand 200
Credit: other receivables-Li Yong 4 000.
Example10-5 On February/2, 2009, Changjiang Company entrusted Galaxy Securities Company to buy 2 million shares of a listed company from Shanghai Stock Exchange, and classified them as trading financial assets according to the manager's intention. The fair value of the stock investment on the purchase date is 8 million yuan, and the related transaction costs are 654.38+0.2 million yuan, and the stock purchase amount is 80.654.38+0.2 million yuan, which is paid from the deposited investment funds.
According to the securities transaction settlement list, Changjiang Company made the following accounting entries to confirm the entry value of trading financial assets:
"correct answer"
It is suggested that all the funds for purchasing trading financial assets be paid from the special account. When an enterprise transfers funds from a bank account to a special account, it shall handle:
Borrow: other monetary funds-deposit investment funds.
Loans: bank deposits
(1) 65438+February 65438+February, when buying shares of Company A:
Borrow: Trading financial assets-a company's stock (cost) of 8,000,000.
Loan: other monetary funds-8 million yuan for investment.
(2) When paying related transaction fees:
Debit: investment income 12 000
Loan: funds in other currencies-12 000 for investment.
Example: 10-65438+On October 3, 2009 1 0, Changjiang Company purchased corporate bonds issued by Company B, which were issued on June 65438+ 10/day, 2008, with a face value of 1 10,000 yuan and an annual interest rate. Changjiang Company divided it into trading financial assets, paid the price of 6,543,800 yuan+0,700 yuan (including the interest of 60,000 yuan of declared unissued bonds) from bank deposits, and paid the transaction cost of 3,000 yuan. On June 65438+1October 10, 2009, Changjiang Company received interest of 60,000 yuan from the bond. 20 10/0,65438+10 On October 9, Changjiang Company received interest of 60,000 yuan from the bonds of Company B. ..
According to the above information, Changjiang Company shall make the following accounting entries:
"correct answer"
(1) On June 3, 2009, according to the securities transaction settlement list:
Debit: trading financial assets-corporate bonds of company B (cost) 1 10000.
Interest receivable-Company B 60 000
Investment income is 3,000.
Loan: bank deposit 1 073 000.
(2) On June 65438+1October 10, 2009, Changjiang Company received interest of RMB 60,000 from Company B's bonds:
Debit: Bank 60,000.
Loan: interest receivable-Company B 60 000.
(3) On June 365438+February 3, 20091day, Changjiang Company earned interest income of RMB 60,000.00 from the bonds of Company B;
Borrow: interest receivable-Company B 60 000.
Loan: the investment income is 60,000 yuan.
(4) On October 9th, 2065438+10, Changjiang Company received interest income of RMB 60,000 from Company B's bonds:
Debit: Bank 60,000.
Loan: interest receivable-Company B 60 000.
Example10-7 On February 3, 20091day, suppose that the market price of bonds purchased by the above-mentioned Changjiang Company from Company B is1030,000 yuan.
Then the change in the fair value of the bonds of Company B purchased by Changjiang Company =103-1kloc-0/= 2 (ten thousand yuan).
The accounting entries are as follows:
"correct answer"
Debit: Trading financial assets-corporate bonds of B (change in fair value) 20,000.
Loan: Profit and loss from changes in fair value: 20,000.
At the same time, when the month-end profit and loss account is carried forward to the current year's profit account:
Debit: Gains and losses from changes in fair value: 20,000
Loan: The profit this year is 20,000.
For example, on March 0/0-820/0/0/0 of 10/0, suppose that Changjiang Company sold its bonds of Company B at a price of RMB 6,543,800+0,400, and the accounting entries are as follows:
"correct answer"
Debit: bank deposit 1 040 000.
Loan: tradable financial assets-corporate bond B (cost) 1 0 10 000.
—— Company B bonds (change in fair value) 20,000.
Investment income 10 000
(1) Transfer out the recognized fair value change gain and loss:
When Changjiang Company sells the bonds of Company B, it should actually get an investment income of 30,000 yuan (i.e.104-1kloc-0/), of which 20,000 yuan was realized from the previous fair value change when it sold. Therefore, the recognized gains and losses from changes in fair value (unrealized gains) should be recognized as realized investment gains. Transfer-out entries are as follows:
"correct answer"
Debit: Gains and losses from changes in fair value: 20,000
Loan: the investment income is 20,000 yuan.
(2) At the end of the month, when the profit and loss account is carried forward to the current year's profit account:
"correct answer"
① Loan: The investment income is 30,000 yuan.
Loan: The profit this year is 30,000.
② Debit: This year's profit is 20,000 yuan.
Loan: Profit and loss from changes in fair value: 20,000.