《会计英语》Accounting04技术分析.pptVIP

* * * * * Exercise 4-5: Dr： Trading securities 4850 (12.1/8*400) Cr： Cash 4850 Cost principle is applied. (1)Assume that later sold the common share at $5800,what is the entry? (2) Assume that later sold the common share at $3580,what is the entry? * (1)Dr:Cash 5800 Cr:Trading securities 4850 Gain on sale of temporary investment 950 (2)Dr:Cash 3580 Loss on sale of temporary inv