How to make accounts for fund subscription?
Can be regarded as transactional financial assets:
1. At the time of purchase:
Debit: Transactional Financial Assets-Cost
Loans: bank deposits and other monetary funds.
2. If the purchased fund is sold again in the next year, at the end of the year, according to the difference between the net value of the fund and the purchase cost:
Debit: Trading financial assets-changes in fair value
Credit: gains and losses from changes in fair value
The above is the situation of appreciation. If it is depreciation, you need to make the opposite entry.
3. At the time of sale
Debit: bank deposit
Loan: Transactional Financial Assets-Cost
Transactional financial assets-changes in fair value
yield
Transactional financial assets mainly refer to financial assets held by enterprises for recent sale, such as stocks, bonds and funds purchased by enterprises from the secondary market for the purpose of earning price difference. Trading financial assets are measured at fair value.
What is the difference between fund subscription and fund subscription?
Fund subscription refers to the process that investors apply to buy fund shares during the period of raising open-end funds and before the establishment of funds.
Fund subscription refers to the behavior of investors buying funds after the fund contract comes into effect and is closed.
The difference lies in the time when the purchase takes place and the purchase price. The subscription price of a general fund is the face value of the fund unit (1 yuan) plus a certain sales expense, and the subscription rate of the fund during the subscription period will be less than the subscription.
What is the subscription rate of the fund?
Fund subscription rate is an index to measure the cost that investors need to pay to buy fund shares. Subscription rate refers to that when investors subscribe for different funds, the subscription rate may be different due to the size of the subscription amount. Here, calculate the maximum rate. The subscription amount of open-end funds actually includes two parts: subscription fee and net subscription amount. The subscription fee can be calculated according to a certain proportion of the subscription amount or the net subscription amount. The domestic practice is generally to multiply the total purchase price (including fees) by the applicable rate to calculate the purchase fee, and deduct it from the purchase amount.