问题已解决
2019年11月8日,甲公司購入A公司發(fā)行的股票500萬股,成交價每股4.6元(含未支付的現(xiàn)金股利0.6),另付交易費用2萬元,分類為非交易性金融資產(chǎn),全部款項銀行存款支付。其他資料如下:1)2019年末,該股票價格每股5元。2)2020年4月,宣告并發(fā)放現(xiàn)金股利,每股0.4元。2020年5月,出售該股票,每股6元,不考慮稅費。要求:編制上述經(jīng)濟業(yè)務的會計分錄(單位:萬元)。
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借其他權益工具投資成本2002
應收股利300
貸銀行存款2302
2023 05/28 20:02
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2023 05/28 20:03
借其他權益工具投資公允價值變動498
貸其他綜合收益498
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暖暖老師 
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2023 05/28 20:03
借應收股利200
貸投資收益200
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2023 05/28 20:04
借銀行存款3000
貸其他權益工具投資成本2002
-公允價值變動498
留存收益500
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暖暖老師 
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2023 05/28 20:04
借其他綜合收益498
貸留存收益498
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