Task occupation pit
2. It has been said that the changes in the fair value of loan investment income, gains and losses of 40w are all profit and loss subjects. Why should we add ② that the changes in fair value will not affect the profits and losses?
There is such a regulation that deals with trading interests in part. (The reason for this is that the financial assets are gone, so the gains and losses change in the income statement, and all the gains and losses are reflected in the investment income; The copy cost you bought is 100, and the return on investment should be 200. It's 250 now. Shouldn't it be reduced by 50? None of these changes count in the end)
=50 Debit originally included in "gains and losses from changes in fair value". Therefore, an adjustment entry should be made at last.
Borrow: Investment income 50
Credit: gains and losses from changes in fair value 50
By the way, yours seems to be backwards.
3. It has been said that 40w of the fair value change of loans and investment income are profit and loss subjects. Why should we add ② that the fair value change does not affect the profit and loss?
There is such a regulation that the part originally included in the gains and losses from changes in fair value should be recognized as investment income when disposing of trading financial assets. (The reason for this is that financial assets are gone, so the gains and losses from changes in fair value should no longer be reflected in the income statement, and all gains and losses are reflected in investment income; To put it simply, you bought this financial asset at a cost of 1 0,000 and sold it at a cost of 1 0,200. Then the investment income should be 200, and now it is 250. Shouldn't it be reduced by 50? None of these changes count in the end)
=50 Debit originally included in "gains and losses from changes in fair value". Therefore, an adjustment entry should be made at last.
Borrow: Investment income 50
Credit: gains and losses from changes in fair value 50
By the way, yours seems to be backwards.
4. What kind of accounting subjects do investment income and fair value changes belong to?
"Trading financial assets-changes in fair value" belongs to the allowance account of assets. According to the requirements of accounting standards, an enterprise shall set up the following three accounts to account for trading financial assets:
1, "Trading Financial Assets" accounts for the fair value of trading financial assets such as bond investment, stock investment and fund investment held by enterprises for trading purposes.
2. "Gains and losses from changes in fair value" accounts for gains or losses arising from changes in the fair value of trading financial assets of enterprises that should be included in the current profits and losses.
3, "investment income" account for the investment income obtained during the holding of trading financial assets and the investment income or investment loss realized by the disposal of trading financial assets.