Is the CCB money fund purchased at CCB a transactional financial asset? How should I keep accounts?

Look at the definition first:

Transactional financial assets refer to bond investment, stock investment and fund investment held by enterprises for trading purposes.

Transactional financial assets refer to financial assets held by enterprises for sale in the near future. Under normal circumstances, stocks, bonds and funds purchased from the secondary market for the purpose of earning differential income should be classified as trading financial assets, so long-term equity investment will not be classified as trading financial assets and financial assets directly designated as fair value and whose changes are included in the current profit and loss. And once it is confirmed as a trading financial asset and directly designated as a financial asset measured at fair value and its changes are included in the current profit and loss, it may not be converted into other types of financial assets for accounting.

Transactional financial assets is a newly added subject in 2007, which mainly adapts to the stocks, bonds and funds traded in the current market. Instead of the original short-term investment, there are similarities but differences.

accounting treatment

1. This account accounts for financial assets held by enterprises at fair value and their changes are included in current profits and losses, including bond investment, stock investment, fund investment, warrant investment and other financial assets directly designated as at fair value and their changes are included in current profits and losses.

Derivative financial assets are not accounted for in this account.

An enterprise (securities) that underwrites securities as an agent can also set up a separate "133 1 underwriting securities as an agent" account in this account.

Two, this course should be in accordance with the categories and varieties of trading financial assets, respectively, "cost" and "fair value changes" for detailed accounting.

Three, the main accounting treatment of trading financial assets

(1) When an enterprise obtains a trading financial asset, it debits the account (cost) according to the fair value of the trading financial asset, debits the account of "investment income" according to the transaction cost incurred, debits the account of "dividend receivable or interest receivable" according to the actual amount paid, and credits the account of "bank deposit".

(2) The cash dividend or bond interest declared by the investing unit during the holding of trading financial assets shall be debited to the subject of "dividend receivable (or interest receivable)" and credited to the investment income. (When receiving cash dividends or interest, debit "bank deposit" and credit "dividends or interest receivable")

(3) On the balance sheet date, the difference between the fair value of trading financial assets and its book balance shall be debited to this account (changes in fair value) and credited to the account of "gains and losses from changes in fair value"; If the fair value is lower than its book balance, make the opposite accounting entry.

(4) When selling trading financial assets, the account of "bank deposit" should be debited according to the actual amount received, the account of "cost" should be credited according to the cost of trading financial assets, the account of "fair value change" should be credited or debited, and the account of "investment income" should be credited or debited according to the difference. At the same time, according to the fair value changes of trading financial assets, debit or credit "gains and losses from changes in fair value" and credit or debit "investment income".

Four, the ending debit balance of this course, reflecting the fair value of trading financial assets of enterprises.

For example, 1 bought stocks as trading financial assets.

The trading information of trading financial assets of Company A is as follows:

(1) On February 5, 2007, it purchased shares of 65,438+110,000 yuan, and related taxes were 0,000 yuan, which was used as trading financial assets:

Debit: trading financial assets-cost 100.

Investment income 0.2

Loan: bank deposit 100.2

② At the end of 2007, the stock closing price was 6,543,800 yuan+0,800 yuan;

Debit: Trading financial assets-changes in fair value 8

Credit: gains and losses from changes in fair value 8

③ Disposed in June 5438+1October 65438+May 2008, and received 165438+ ten thousand yuan.

Debit: bank deposit 1 10