短期投资与长期投资会计分录

短期投资与长期投资会计分录 1.短期投资 ?购入 借:短期投资--股票/债券/基金X 应收股利、应收利息 贷:银行存款 其他货币资金 注:收到购入时的现金股利、债券利息 借: 银行存款 贷:应收股利、应收利息 ?收到持有时期内的股利或利息 借:银行存款/现金 贷:短期投资-股票/债券X ?转让、出售 借:银行存款 短期投资跌价准备-股/债X 贷: 短期投资 -股票/债券X 【应收股利/应收利息】 [投资收益-出售股/债X] happiness XX made active contribution. The afternoon of April 21, the city's "two" educational Working Conference. Thoroughly study and apply the XI series of important speech, General Secretary of the Conference, especially on "two to learn a" learn the spirit of the important instructions of the education, in accordance with the deployment requirements of Central and provincial Committee, the city "two" education work arrangements. Mu Weimin, Secretary of municipal party Committee, attended the meeting and spoke. Following party of mass line education practice activities, and "three strict three real" topic education zhihou, in all members in the carried out "two learn a do" learning education, reflected has central linked, and step step in-depth advance full strictly rule party of political set force, is continued strengthening party of thought political construction of major deployment, is advance full strictly rule party to grass-roots extends of important initiatives, is promoted party education normal of, and institutionalized of important practice, is advance reform development stable the work of important guarantee. "Two" study and education, is to make each Member party rules India in the party Constitution, series XI, General Secretary of spirit and transformed into a powerful ideological weapon, and comprehensively improve the ideological and political quality, further enhance political par core awareness, situation awareness, awareness, awareness, and further enhance the creativity, rallying power and combat capability of the party organizations at all levels. Is to promote the inner-party education to all party 2长期股权投资投资 (1)取得 ?以现金资产投资同上 ?以非现金资产投资(见后) (2)成本法 ?初始投资或追加投资同取得 ?被投资单位宣告分派利润或现金股利 I投资年度以前 借:应收股利-股利收入 贷:长期股权投资-企业 II投资年度 i属于投资前的 借:应收股利-股利收入 贷:长期股权投资-企业 ii属于投资后的 借:应收股利 贷:投资收益-股利收入 happiness XX made active contribution. The afternoon of April 21, the city's "two" educational Working Conference. Thoroughly study and apply the XI series of important speech, General Secretary of the Conference, especially on "two to learn a" learn the spirit of the important instructions of the education, in accordance with the deployment requirements of Central and provincial Committee, the city "two" education work arrangements. Mu Weimin, Secretary of municipal party Committee, attended the meeting and spoke. Following party of mass line education practice activities, and "three strict three real" topic education zhihou, in all members in the carried out "two learn a do" learning education, reflected has central linked, and step step in-depth advance full strictly rule party of political set force, is continued strengthening party of thought political construction of major deployment, is advance full strictly rule party to grass-roots extends of important initiatives, is promoted party education normal of, and institutionalized of important practice, is advance reform development stable the work of important guarantee. "Two" study and education, is to make each Member party rules India in the party Constitution, series XI, General Secretary of spirit and transformed into a powerful ideological weapon, and comprehensively improve the ideological and political quality, further enhance political par core awareness, situation awareness, awareness, awareness, and further enhance the creativity, rallying power and combat capability of the party organizations at all levels. Is to promote the inner-party education to all party III投资年度以后(按公式计算) 借:应收股利 贷:投资收益-股利收入 [长期股权投资-企业] 在实际业务中，因“应收股利”固定，可先计算“长期股权投资”，再通过计算即可得出“投 资收益” (3)权益法 ?初始投资或追加投资同上 ?股权投资差额的处理 i取得时确认 借:长股权投资–企业–投资贷成本 贷:银行存款 借:[长期股权投资–企业–股投差额] 贷:[长股权投资–企业–投资成本] ii摊销 借:投资收益–股权投资差额摊销 贷:长期股权投资–企业–股权投资差额 借:长期股权投资–企业–股权投资差额 贷:资本公积-股权投资准备 happiness XX made active contribution. The afternoon of April 21, the city's "two" educational Working Conference. Thoroughly study and apply the XI series of important speech, General Secretary of the Conference, especially on "two to learn a" learn the spirit of the important instructions of the education, in accordance with the deployment requirements of Central and provincial Committee, the city "two" education work arrangements. Mu Weimin, Secretary of municipal party Committee, attended the meeting and spoke. Following party of mass line education practice activities, and "three strict three real" topic education zhihou, in all members in the carried out "two learn a do" learning education, reflected has central linked, and step step in-depth advance full strictly rule party of political set force, is continued strengthening party of thought political construction of major deployment, is advance full strictly rule party to grass-roots extends of important initiatives, is promoted party education normal of, and institutionalized of important practice, is advance reform development stable the work of important guarantee. "Two" study and education, is to make each Member party rules India in the party Constitution, series XI, General Secretary of spirit and transformed into a powerful ideological weapon, and comprehensively improve the ideological and political quality, further enhance political par core awareness, situation awareness, awareness, awareness, and further enhance the creativity, rallying power and combat capability of the party organizations at all levels. Is to promote the inner-party education to all party ?被投资单位实现净损益的处理 I净利润 i被投资单位实现净利润时 借:长期股权投资–企业–损益调整 贷:投资收益–股权投资收益 ii被投资单位宣告分派股利时 借:应收股利–企业(实际数) 贷:长股权投资–企业–损益调整 II净亏损(以股权投资账面余额减至零为限) 借:投资收益–股权投资损失 贷:长股权投资–企业–损益调整 注:以后被投资单位又实现利润，先冲减未减记长期股权投资的余额，若还有多余再 恢复其账面价值，恢复时 借:长期股权投资–企业–损益调整 (确认的损益-未减记的) 贷:投资收益–股权投资收益 ?其他所有者权益变化的处理 i投资单位会计处理 借:长股权投资–企业–股权投资准备 贷:资本公积–股权投资准备 (=捐赠物价值*(1-33%)*持股比例) happiness XX made active contribution. The afternoon of April 21, the city's "two" educational Working Conference. Thoroughly study and apply the XI series of important speech, General Secretary of the Conference, especially on "two to learn a" learn the spirit of the important instructions of the education, in accordance with the deployment requirements of Central and provincial Committee, the city "two" education work arrangements. Mu Weimin, Secretary of municipal party Committee, attended the meeting and spoke. Following party of mass line education practice activities, and "three strict three real" topic education zhihou, in all members in the carried out "two learn a do" learning education, reflected has central linked, and step step in-depth advance full strictly rule party of political set force, is continued strengthening party of thought political construction of major deployment, is advance full strictly rule party to grass-roots extends of important initiatives, is promoted party education normal of, and institutionalized of important practice, is advance reform development stable the work of important guarantee. "Two" study and education, is to make each Member party rules India in the party Constitution, series XI, General Secretary of spirit and transformed into a powerful ideological weapon, and comprehensively improve the ideological and political quality, further enhance political par core awareness, situation awareness, awareness, awareness, and further enhance the creativity, rallying power and combat capability of the party organizations at all levels. Is to promote the inner-party education to all party 注:如被投资单位接受现金捐赠，则不须交税。 ii投资单位出售该项股权时，可将原计入资本公积的”股权投资准备“转入“其他资本公 积” (4)成本法与权益法的转换 ?权益法转换为成本法 I转换时 借:长期股权投资–企业 贷:长期股权投资–企业–投资成本 长股权投资–企业–损益调整 II以后分派利润或现金股利时 i属于已记入投资账面价值的 借:应收股利 贷:长期股权投资–企业 ii属于尚未记入投资账面价值的 借:应收股利 带:投资收益 III对中止采用权益法前被投资单位实现的净损益，投资单位仍按权益法核算。 借:长期股权投资–企业 贷:投资收益 happiness XX made active contribution. The afternoon of April 21, the city's "two" educational Working Conference. Thoroughly study and apply the XI series of important speech, General Secretary of the Conference, especially on "two to learn a" learn the spirit of the important instructions of the education, in accordance with the deployment requirements of Central and provincial Committee, the city "two" education work arrangements. Mu Weimin, Secretary of municipal party Committee, attended the meeting and spoke. Following party of mass line education practice activities, and "three strict three real" topic education zhihou, in all members in the carried out "two learn a do" learning education, reflected has central linked, and step step in-depth advance full strictly rule party of political set force, is continued strengthening party of thought political construction of major deployment, is advance full strictly rule party to grass-roots extends of important initiatives, is promoted party education normal of, and institutionalized of important practice, is advance reform development stable the work of important guarantee. "Two" study and education, is to make each Member party rules India in the party Constitution, series XI, General Secretary of spirit and transformed into a powerful ideological weapon, and comprehensively improve the ideological and political quality, further enhance political par core awareness, situation awareness, awareness, awareness, and further enhance the creativity, rallying power and combat capability of the party organizations at all levels. Is to promote the inner-party education to all party ?成本法转换为权益法 i采用追溯调整法对原成本法核算进行调整 借:长期股权投资–企业–投资成本 200 –企业–股权投资差额 1 –企业–损益调整 5 –企业–股权投资准备 2 贷:长期股权投资–企业(帐面余额) 205 利润分配-未分配利润(累计影响数)1 资本公积–股权投资准备 2 ii追加投资时 借:长期股权投资–企业–投资成本 302 贷:银行存款 302 iii再次计算股权投资差额 成本法转换为权益法时初始投资成本=200+5+2+302 借:长期股权投资–企业–股投差额 2 贷:长股权投资–企业–投资成本 2 将“损益调整”和“股权投资准备”全部转入“投资成本” 借:长期股权投资–企业–投资成本 7 贷:长期股权投资–企业–损益调整 5 –企业–股权投资准备 2 happiness XX made active contribution. The afternoon of April 21, the city's "two" educational Working Conference. Thoroughly study and apply the XI series of important speech, General Secretary of the Conference, especially on "two to learn a" learn the spirit of the important instructions of the education, in accordance with the deployment requirements of Central and provincial Committee, the city "two" education work arrangements. Mu Weimin, Secretary of municipal party Committee, attended the meeting and spoke. Following party of mass line education practice activities, and "three strict three real" topic education zhihou, in all members in the carried out "two learn a do" learning education, reflected has central linked, and step step in-depth advance full strictly rule party of political set force, is continued strengthening party of thought political construction of major deployment, is advance full strictly rule party to grass-roots extends of important initiatives, is promoted party education normal of, and institutionalized of important practice, is advance reform development stable the work of important guarantee. "Two" study and education, is to make each Member party rules India in the party Constitution, series XI, General Secretary of spirit and transformed into a powerful ideological weapon, and comprehensively improve the ideological and political quality, further enhance political par core awareness, situation awareness, awareness, awareness, and further enhance the creativity, rallying power and combat capability of the party organizations at all levels. Is to promote the inner-party education to all party 成本法转换为权益法时初始投资成本=200+5+2+302-2 注:投资前与投资后新增股权投资差额应分别计算，分别摊销，前者按投资日算，后 者按追加投资日算。但如果追加投资新形成的股权投资差额不大，可以并入追溯调整后的股 权投资差额余额，按剩余摊销年限一并摊销。处置长期股权投资时，未摊销的一并结转 iv以后分派利润或现金股利同权益法 (5)短期投资划转为长期投资 借:长期股权/债权投资(成本与市价孰低者) 短期投资跌价准备 投资收益 贷:短期投资 (6)长期股权投资的处置 ?损益的确认 借:银行存款 长期股权投资减值准备 贷:长期股权投资 [投资收益–股权出售收益/损失] 应收股利(尚未领取的现金股利或利润) ?资本公积准备项目的处理 借:资本公积–股权投资准备 贷:资本公积–其他资本公积 happiness XX made active contribution. The afternoon of April 21, the city's "two" educational Working Conference. Thoroughly study and apply the XI series of important speech, General Secretary of the Conference, especially on "two to learn a" learn the spirit of the important instructions of the education, in accordance with the deployment requirements of Central and provincial Committee, the city "two" education work arrangements. Mu Weimin, Secretary of municipal party Committee, attended the meeting and spoke. Following party of mass line education practice activities, and "three strict three real" topic education zhihou, in all members in the carried out "two learn a do" learning education, reflected has central linked, and step step in-depth advance full strictly rule party of political set force, is continued strengthening party of thought political construction of major deployment, is advance full strictly rule party to grass-roots extends of important initiatives, is promoted party education normal of, and institutionalized of important practice, is advance reform development stable the work of important guarantee. "Two" study and education, is to make each Member party rules India in the party Constitution, series XI, General Secretary of spirit and transformed into a powerful ideological weapon, and comprehensively improve the ideological and political quality, further enhance political par core awareness, situation awareness, awareness, awareness, and further enhance the creativity, rallying power and combat capability of the party organizations at all levels. Is to promote the inner-party education to all party 注:转增资本时 借:资本公积–其他资本公积 贷:实收资本/股本 ?尚未摊销的股权投资差额也应随同转销 借:投资收益–股权投资差额摊销 贷:长期股权投资–企业–股权投资差额 3.投资的期末计价(略) 4.委托贷款 ?发放贷款 借:委托贷款-本金 贷:银行存款 ?按期计提利息 借:委托贷款-利息 贷:投资收益-委托贷款利息收入 注:若应收利息到期未收到，则将已确认的利息收入予以冲回，并在备查薄中登记冲 回的利息金额。其后，收回该利息，则冲减委托贷款本金。 1、科目设置:“委托贷款”一级科目，下设“本金”、“利息”、“减值准备”二级科目 2、资产负债表中，按期限长短，分别在“短期投资”、“长期债权投资”反映。 happiness XX made active contribution. The afternoon of April 21, the city's "two" educational Working Conference. Thoroughly study and apply the XI series of important speech, General Secretary of the Conference, especially on "two to learn a" learn the spirit of the important instructions of the education, in accordance with the deployment requirements of Central and provincial Committee, the city "two" education work arrangements. Mu Weimin, Secretary of municipal party Committee, attended the meeting and spoke. Following party of mass line education practice activities, and "three strict three real" topic education zhihou, in all members in the carried out "two learn a do" learning education, reflected has central linked, and step step in-depth advance full strictly rule party of political set force, is continued strengthening party of thought political construction of major deployment, is advance full strictly rule party to grass-roots extends of important initiatives, is promoted party education normal of, and institutionalized of important practice, is advance reform development stable the work of important guarantee. "Two" study and education, is to make each Member party rules India in the party Constitution, series XI, General Secretary of spirit and transformed into a powerful ideological weapon, and comprehensively improve the ideological and political quality, further enhance political par core awareness, situation awareness, awareness, awareness, and further enhance the creativity, rallying power and combat capability of the party organizations at all levels. Is to promote the inner-party education to all party