Dividends receivable in 2000

Investment income 360

Loan: bank deposit 80360

Debit: Bank deposit 2000

Credit: Dividends receivable in 2000

Debit: Trading Financial Assets-Changes in Fair Value 2000

Credit: Profit and loss from changes in fair value 2000

Debit: Trading financial assets-changes in fair value 4000

Credit: gains and losses from changes in fair value 4000

Debit: 65,000 yuan from the bank.

Loan: tradable financial assets-cost 58500.

Transactional financial assets-change in fair value of 4500(6000/4000*3000)

Investment income in 2000

Stock is a part of the ownership of a joint-stock company and a certificate of ownership issued by a joint-stock company. It is a kind of securities issued by a joint-stock company to all shareholders as a holding certificate to raise funds and obtain dividends and bonuses. Stocks are long-term credit instruments in the capital market and can be transferred and traded. With it, shareholders can share the company's profits, but also bear the risks brought by the company's business mistakes. Each share represents the shareholder's ownership of the basic unit of the enterprise. Every listed company will issue shares.

Every stock in the same category represents the equal ownership of the company. The share of ownership of the company owned by each shareholder depends on the proportion of shares held by each shareholder to the total share capital of the company.

Stock is an integral part of the capital of a joint-stock company and can be transferred and traded. It is the main long-term credit tool in the capital market, but the company cannot be required to return its capital contribution.

Stock is a kind of valuable securities, and it is a stock certificate issued to investors by joint-stock companies when raising capital. It represents the ownership of the joint-stock company by the holders (that is, shareholders). Buying stocks is also a part of buying a company's business, and it can grow and develop with the company.

This kind of ownership is a comprehensive right, such as attending the shareholders' meeting, voting, participating in the company's major decisions, collecting dividends or sharing the dividend difference. , but also share the risks brought by the company's business mistakes. Getting regular income is one of the important reasons for investors to buy stocks, and dividends are the main source of regular income for stock investors.