实务计算（Practical calculation）.docVIP

实务计算（Practical calculation） Not included in account receivable: commercial discount The selling price is $10 million; the carrying value of the financial asset is $8 million (of which $5 million is cost, and the fair value varies by $3 million). At the time of sale, the investment income that should be recognised for the transaction is ($10000). At the time of sale, the investment proceeds that should be recognised for the transaction = = (1000-800) +300=500 (10000 yuan) or 10 00-500=500 (10000 yuan). A debt service, the face value of 3 million yuan, coupon annual interest rate of 5% bonds, the actual payment of the price of 3 million 100 thousand yuan, 20 thousand yuan to pay the transaction costs. The bond issue date for January 1, 2012, the actual annual interest rate of 4%. A company calculates the bond as a holding to maturity investment. The value of the bonds is ($10000) The value of the bonds is 310+2=312 (10000 yuan). 1 million shares of stock as financial assets available for sale, payment of the price per share of 4 yuan (including declared but not cash dividend of 0.5 yuan), the other to pay the transaction cost 20 thousand yuan, a company for the sale of financial assets accounted for the value obtained for (million). The transaction expenses paid are included in the cost and recorded at =100 * (4-0.5) +2=352 (10000 yuan). 2 million shares of shares, as available for sale financial assets, pay the price of 10 million yuan, including the related fees paid 100 thousand yuan. In December 31, 2012, the fair value of the assets available for sale was 8 yuan per share. Without consideration of other factors, the fair value of the available for sale financial assets was ($10000) in December 31, 2012. The sale of financial assets at the end of the year shall be measured at fair value, so the fair value of the available for sale financial assets in December 31, 2012 shall be =200 x 8=1600 (10000 yuan). The cost of the purchase of a single equipment and the use o