初级会计·专题一 交易性金融资产与长期股权投资（Junior accountant Topic transactional financial assets and long-term equity investments）.docVIP

初级会计·专题一 交易性金融资产与长期股权投资（Junior accountant Topic transactional financial assets and long-term equity investments） Topic 1. Transactional financial assets and long-term equity investments I. trading financial assets (I) acquisition of trading financial assets In the case of acquiring a transaction financial asset, the initial value of the financial asset shall be determined in accordance with the fair value of the financial asset, Subject to transaction financial assets - cost. Obtaining trading financial assets in the payment of the price that has been announced but not yet paid cash dividends or have to pay interest on the bonds but not yet received, it shall be separately recognized as receivables, recorded in the Dividend Receivable receivable account. The relevant transaction costs incurred in the acquisition of transaction financial assets shall be included in the investment proceeds (key points) at the time of occurrence. hand over Easy expenses refer to the new external expenses that may be directly attributable to the purchase, issuance or disposal of financial instruments, including commissions, commissions and other necessary expenses paid to agencies, consulting firms, brokerages and so on. [Note 1] transaction value of transaction financial assets (additional transaction costs) = actual paid price - dividends or interest declared. [Note 2] the book value of transaction financial assets (transaction costs included in the price paid) = actual paid price - declared dividends transaction costs. [3] suggest that obtaining trading financial assets in different ways, credit subjects are different, if it is the direct purchase of shares in a company is a credit bank deposit title; if the entrusted securities purchase credit registration other monetary funds - cash for investment subject. [relevant link 1] the value of the enterprises long-term equity investment includes the cash dividends which have been declared but not yet issued, which shall be separately rec