Debit: Trading financial assets-cost 70,000.

Dividend receivable is 2000(4000×0.5).

Investment income 360

Loan: Bank deposit 72360

Bonus received on April 18:

Debit: Bank deposit 2000

Credit: Dividends receivable in 2000

65438+February 3 1, balance sheet date:

Debit: 6000(70000- 16×4000) from the change of fair value.

Loan: tradable financial assets-fair value changes by 6000.

On February 3rd of the following year, for sale:

Debit: Bank 69000.

Transactional financial assets-changes in fair value 6000

Loan: transactional financial assets-cost 70,000 yuan.

Investment income 5000

Meanwhile:

Borrow: the investment income is 6000 yuan.

Credit: 6000 gain or loss from changes in fair value.

Extended data:

Transactional financial assets are mainly financial assets held by enterprises for recent sale, for example, stocks, bonds, funds, etc. purchased by enterprises from the secondary market to earn the price difference. This course should be based on the types and varieties of trading financial assets, respectively, "cost" and "changes in fair value" for detailed accounting, and "gains and losses from changes in fair value of trading financial assets of enterprises" should be included in the current profits and losses.

When acquiring a trading financial asset, the fair value of the financial asset at the time of acquisition shall be taken as its initial recognition amount; If the price paid for the acquisition of trading financial assets includes cash dividends that have been declared but not yet paid, or bond interest that has reached the interest payment period but has not yet been received, it shall be separately recognized as accounts receivable; The relevant transaction costs incurred in order to obtain trading financial assets shall be included in the investment income when incurred.

The specific items are:

Debit: Transactional Financial Assets-Cost

Dividends/interest receivable

Loans: bank deposits/other monetary funds.

Borrowing or lending "investment income" subjects

During the holding period, dividends/interests included in the purchase price are received.

Debit: bank deposit

Credit: dividends/interest receivable

Confirm the dividend/interest enjoyed during the holding period.

Debit: bank deposit

Loan: investment income

If there is a big difference between the coupon rate and the actual interest rate, the bond interest income shall be calculated and determined by using the actual interest rate.

If the fair value of trading financial assets is greater than the book balance on the balance sheet date

Debit: Trading financial assets-changes in fair value

Credit: gains and losses from changes in fair value

If the fair value on the balance sheet date is lower than the book balance, make the opposite entry.

When trading financial assets are sold, the difference between the fair value of the financial assets at the time of sale and the initial recorded amount shall be recognized as investment income.

Debit: bank deposit

Loan: Transactional Financial Assets-Cost

Transactional financial assets-changes in fair value/investment income

At the same time, the investment income/loss is confirmed according to the difference between the initial cost and the book balance.

Debit or credit "gains and losses from changes in fair value" and credit or debit "investment income". It should be noted that the ending debit balance of trading financial assets reflects the fair value of trading financial assets held by enterprises at the end of the period.