Bonds and funds are recorded:

When purchasing:

Debit: debt investment-cost,

Debit: debt investment-interest adjustment,

loan: bank deposit,

confirmed interest:

Debit: interest receivable,

loan: investment income.

loan: debt investment-interest adjustment,

loan: debt investment-accrued interest,

loan: investment income,

accounting treatment of investment funds:

initial acquisition:

borrowing: transactional financial assets-cost (fair value)

borrowing: dividends receivable (cash dividends declared but not yet distributed)

borrowing: interest receivable (interest on bonds that have paid interest but have not yet received)

borrowing: investment income (transaction costs) < p

Subsequent measurement:

When the fair value is greater than the book value:

Debit: trading financial assets-changes in fair value

Loan: gains and losses from changes in fair value

When the fair value is less than the book value:

Debit: gains and losses from changes in fair value

Loan: trading financial assets-changes in fair value

Declare the distribution of cash dividends or withdraw them at maturity.

loan: investment income

when receiving cash dividends or interest:

loan: other monetary funds, etc.

loan: dividend receivable (or interest receivable)

sale of trading financial assets:

loan: other monetary funds, etc. (actual received net selling price)

loan: trading financial assets-cost

.