1. At the time of purchase:

Debit: Transactional Financial Assets-Cost

Loans: bank deposits and other monetary funds.

2. If the purchased fund is to be sold again in the next year, the difference between the net value of the fund and the purchase cost should be determined at the end of the year.

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. From the accounting point of view, capital is a narrow concept, which refers to funds with specific purposes and uses. The funds we are talking about now mainly refer to securities investment funds.

Extended data:

Main accounting treatment of transactional 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 investment unit during the holding of trading financial assets shall be debited to the subject of "dividend receivable (or interest receivable)" and credited to the subject of "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".

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