1. Trading financial assets refer to bond investments, stock investments and fund investments held by enterprises for trading purposes. Example: On February 21, 2007, Company A purchased a batch of bonds, which were managed and accounted for as trading financial assets. The purchase price was 235,000 yuan, which included 5,000 yuan of bond interest that had expired but not yet been received. In addition, other The relevant taxes and fees are 4,200 yuan, which are all paid with bank deposits. The market price of the bond on February 28, 2007 was 237,000 yuan. On March 21, 2007, I received 5,000 yuan in interest. Company A sold the bond on April 5, 2007. After deducting relevant taxes and fees, Company A actually received 237,800 yuan and deposited it in the bank. The accounting entries are as follows: Debit on February 21: Trading financial assets - cost 230 000; Investment income 4 200; Interest receivable 5 000; Credit: bank deposits 239 200; Increase in fair value at the end of February 28: 237 000-230 000= 7,000 Debit: Trading financial assets - changes in fair value 7,000 Credit: Gains and losses from changes in fair value 7,000 Debit on March 21: Bank deposits 5,000 Credit: Interest receivable 5,000 Actual receipts on April 5 = 237,800 Book Value = 230 000 7 000 = 237 000 Actual receipts are higher than book value = 237 800-237 000 = 800 Debit: bank deposit 237 800 Credit: trading financial assets - cost 230 000 - change in fair value 7 000 Investment income 800 At the same time: Debit: Gains and losses from changes in fair value 7,000 Credit: Investment income 7,000 2. Government subsidies refer to the financial contributions and price or income support provided by a member government or any public institution to certain enterprises. Governmental measures that directly or indirectly increase the export of certain products from its territory or reduce the import of certain products into its territory, or cause damage to the interests of other members. Borrow: Bank deposit Loan: Deferred income/Special payables/Subsidy income 3. Long-term deferred expenses refer to various expenses that have been incurred by the enterprise, but the amortization period is more than 1 year (excluding 1 year), including start-up expenses , improvements to leased fixed assets, overhaul of fixed assets with an amortization period of more than one year, stock issuance expenses, etc. Borrowing interest, rent, etc. that should be borne by the current period shall not be treated as long-term deferred expenses. During the preparation period, the enterprise incurred start-up expenses of 48,000 yuan, of which 20,000 yuan was payable as wages to relevant personnel and 28,000 yuan was used to pay other start-up expenses with bank deposits. Assume that the above expenses are combined into one entry and the entries are as follows: Debit: long-term deferred expenses-start-up expenses 48,000; Credit: wages payable 20,000; bank deposits 28,000 4. Intangible Assets (Intangible Assets) refer to those owned or controlled by the enterprise An identifiable non-monetary asset that has no physical form. Intangible assets can be divided into broad and narrow senses. Intangible assets in a broad sense include monetary funds, accounts receivable, financial assets, long-term equity investments, patent rights, trademark rights, etc., because they do not have physical entities, but are expressed as certain legal rights. or technology. However, in accounting, intangible assets are usually understood in a narrow sense, that is, patent rights, trademark rights, etc. are called intangible assets. Sales entry: Debit: bank deposits, etc. Accumulated amortization Credit: intangible assets Taxes payable - business tax payable Non-operating income or debit non-operating expenses