问题已解决
購入股票,就是假如購入1000股,購買價款12.6元每股,還有購入時的已宣告但未發(fā)放的現(xiàn)金股利0.3元每股,在記分錄時,在計算借記時,要不要先扣除現(xiàn)金股利的金額的
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是的,要扣掉。
2019 03/28 19:32
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2019 03/28 19:36
那如果是用銀行存款購入的,要不要貸記銀行存款啊
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2019 03/28 19:39
是在借記金融性資產(chǎn),成本明細(xì)后面的金額就是記12.6減0.3,然后乘1000計算出來的數(shù)嗎
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2019 03/28 19:46
老師?
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2019 03/28 20:13
借:交易性金融資產(chǎn)-成本12.3 應(yīng)收股利0.3 貸:銀行存款12.6
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2019 03/28 20:30
那如果過幾天后,變成了13元每股,公允價值變動的分錄應(yīng)該怎么記呢
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2019 03/28 20:32
最后一個問題,如果最后出售了,應(yīng)該怎么算的
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2019 03/28 20:33
您直接看吧
FAILED
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2019 03/28 20:41
漲了借:交易性金融資產(chǎn)-公允價值變動0.7 貸公允價值變動損益0.7
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2019 03/28 20:43
到最后出售了呢,應(yīng)該怎么算,您可以看看圖片,謝謝您
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2019 03/28 20:44
賣的時候按你實收金額借:銀行存款 貸交易性金融資產(chǎn)-成本-公允價值變動(也就是出售前你金融資產(chǎn)的賬面余額) 差額無論是貸方還是借方都計投資收益
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2019 03/28 20:47
就是最初的賬面余額減最后一次的賬面余額嗎,中間發(fā)生的不用算了是嗎
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2019 03/28 20:49
是后面的余額減上一次的余額
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2019 03/28 20:50
明白了,謝謝老師,祝您越來越年輕,越來越漂亮哈
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2019 03/28 21:19
不客氣,滿意請五星好評哦,謝謝
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