1, buy

Debit: Trading financial assets-cost (fair value)

Dividends receivable (dividends included in the price)

Investment income (transaction cost)

Loan: other monetary funds-investment deposits.

2. Receive dividend interest

Borrow: other monetary funds-deposit investment funds.

Credit: dividend receivable/interest receivable

3. Changes in fair value on the balance sheet date.

Borrowing or lending: trading financial assets-changes in fair value

Borrowing or lending: gains and losses from changes in fair value

Step 4 sell

Borrow: other monetary funds-deposit investment funds.

Loan: Transactional Financial Assets-Cost

Transactional financial assets-changes in fair value

Loan or loan: investment income (debit is loss)

At the same time: the amount originally included in the profit and loss of fair value changes is transferred to investment income.

Debit: gains and losses from changes in fair value

Loan: investment income

Extended data

The method of accounting entries is as follows:

chromatographic analysis

A method of solving problems by dividing the development process of things into several stages and levels and analyzing them step by step, so as to finally get the results. Using chromatography to teach accounting entries is intuitive and clear, and can achieve ideal teaching results.

2. Business chain method

According to the sequence of accounting business, a continuous business chain is formed, and accounting entries are compiled according to the connection between the previous business and the next business. It is more effective for continuous economic business, especially for business prone to wrong accounting direction.

3. Bookkeeping rules and methods

Make accounting entries by using the bookkeeping rule "If there is a loan, there must be a loan, and the loan must be equal".

Baidu Encyclopedia-Accounting Entry

Baidu encyclopedia-trading financial assets