财会实物练习(国外英语资料).docVIP

财会实物练习(国外英文资料) 1 a company purchased bonds issued by the B company in September 1, 2006 from the stock market as a trading financial asset, the value of the bonds is 200 thousand yuan, 2 years. Interest payments are payable in July 1st and January 1st each year. The coupon rate is 6%, a company in the purchase of the bond price actually paid 208000 yuan, another 4000 yuan to pay taxes, because B company liquidity difficulties in the first half of 2006 and September 10, 2006 to pay interest. A company in September 20, 2006 60% the transfer of bonds, net price of 130200 yuan, according to the above business accounting entries. 9,1 borrows: transactional financial assets - cost 202000 Interest receivable 6000 Investment income 4000 Bank deposit 212000 9,10: bank deposit 6000 Interest receivable 6000 9,20 transfer 60% Bank account 130200 Credit: transactional financial assets - cost 202000*60%=121200 Investment income 9000 2. a company in May 20, 2006 from the stock market to buy A shares 60 thousand shares, divided into tradable financial assets, purchase price per share of 8 yuan (including issuance has yet to receive the cash dividend declared 0.5 yuan), in addition to pay stamp tax and commission 5000 yuan. In December 31, 2006, the total market value of the shares held by a company was 510 thousand yuan. In February 10, 2007, a company sold 60 thousand shares of A company and received 540 thousand yuan of cash in order to prepare an accounting entry: 5,20 borrows: transactional financial assets - cost 60000* (8-0,5) =6*7,5=45 million Dividends receivable 60 thousand *0,5=3 million Investment income 5000 Bank deposit 485000 12,31: trading financial assets - fair value changes of 51-45=6 million Credit: changes in fair value gains and losses 60 thousand 2007,2,10: bank deposit 540 thousand Credit: transactional financial assets - cost 450 thousand - fair value change 60 thousand Dividends receivable 30 thousand Profit or loss of fair value change 60000 Credit: invest