问题已解决
某股份有限公司2018年有關(guān)交易性金融資產(chǎn)資料如下:(1)3月1日以銀行存款購(gòu)入A公司股票10000股,每月買價(jià)10.4元。2月28日已宣告但尚未發(fā)放的現(xiàn)金股利0.4元,購(gòu)入時(shí)支付相關(guān)稅費(fèi)2000元(包增值稅200元)(2)4月20日又購(gòu)入A公司股票3000股,每股買價(jià)12.4元(含已宣告發(fā)放尚未支取的股利每股0.4元)購(gòu)入時(shí)支付相關(guān)稅費(fèi)3000元(包含增值稅300元)(3)4月27日收到A公司發(fā)放的現(xiàn)金股利16000元。(4)6月30日A公司股票市價(jià)每股10.4元(5)7月18日該公司以每股15元的價(jià)格讓A公司股票20000股,支付相關(guān)稅費(fèi)10000元(不包括增值稅)(6)12月31日公司股票市價(jià)為每股16元。編制會(huì)計(jì)分錄
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同學(xué),你好!請(qǐng)稍等正在為你解答
2021 12/21 16:13
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2021 12/21 16:15
1
借:交易性金融資產(chǎn)-成本104000
應(yīng)收股利4000
投資收益1800
應(yīng)交稅費(fèi)-增值稅(進(jìn)項(xiàng))200
貸:銀行存款110000
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2021 12/21 16:17
不好意思,更正下
借:交易性金融資產(chǎn)-成本100000
應(yīng)收股利4000
投資收益1800
應(yīng)交稅費(fèi)-增值稅(進(jìn)項(xiàng))200
貸:銀行存款106000
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2021 12/21 16:40
好的 剩下的幾個(gè)小問(wèn)麻煩解答一下
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2021 12/21 16:42
2
借:交易性金融資產(chǎn)-成本36000
應(yīng)收股利1200
投資收益2700
應(yīng)交稅費(fèi)-增值稅(進(jìn)項(xiàng))300
貸:銀行存款40200
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2021 12/21 16:45
好的明白
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2021 12/21 16:46
感覺(jué)題目有點(diǎn)問(wèn)題,根據(jù)前兩問(wèn)應(yīng)收股利是5200元
第三小問(wèn)收到應(yīng)收股利16000元,對(duì)不上了,同學(xué)看下2小問(wèn)的股數(shù)是否正確吧
借:銀行存款16000
貸:應(yīng)收股利16000
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2021 12/21 16:48
第二小問(wèn)我也覺(jué)得應(yīng)該是又購(gòu)入30000股 老師按又購(gòu)入30000股來(lái)做吧
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2021 12/21 16:48
同學(xué),你好!題目有些不對(duì),10000股+3000股=13000股,但是最后一問(wèn)轉(zhuǎn)讓20000股,明顯不對(duì)了,同學(xué)核對(duì)下題目吧
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2021 12/21 16:49
第二問(wèn)改成又購(gòu)入30000股 不是3000股
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2021 12/21 17:50
老師題目改了一下 你看看
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2021 12/21 18:18
2
借:交易性金融資產(chǎn)-成本360000
應(yīng)收股利12000
投資收益2700
應(yīng)交稅費(fèi)-增值稅(進(jìn)項(xiàng))300
貸:銀行存款375000
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2021 12/21 18:19
3
借:銀行存款16000
貸:應(yīng)收股利16000
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2021 12/21 18:22
4
(10000+30000)*10.4=416000
100000+360000-416000=44000
借:公允價(jià)值變動(dòng)損益44000
貸:交易性金融資產(chǎn)-公允價(jià)值變動(dòng)44000
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2021 12/21 18:31
5
借:銀行存款290000
交易性金融資產(chǎn)-公允價(jià)值變動(dòng)22000
貸:交易性金融資產(chǎn)-成本230000
投資收益82000
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2021 12/21 18:32
6
20000*16-230000=90000
借:交易性金融資產(chǎn)-公允價(jià)值變動(dòng)90000
貸:公允價(jià)值變動(dòng)損益90000
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2021 12/21 18:34
感謝老師
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2021 12/21 18:35
不客氣,有空給個(gè)評(píng)價(jià)吧,多謝支持!
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2021 12/31 14:26
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