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會(huì)計(jì)分錄應(yīng)該怎么寫呢
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同學(xué)你好,這道題目就是典型的交易性金融資產(chǎn)的核算
2024 04/08 10:52
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2024 04/08 10:54
老師 給寫一下過程
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2024 04/08 10:55
借:交易性金融資產(chǎn) 1075
應(yīng)收利息 25
投資收益 10
貸:銀行存款 1110
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2024 04/08 10:56
借:銀行存款 25
貸:應(yīng)收利息 25
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2024 04/08 10:58
借:公允價(jià)值變動(dòng)損益 5
貸:交易性金融資產(chǎn)-公允價(jià)值變動(dòng) 5
借:交易性金融資產(chǎn)-公允價(jià)值變動(dòng) 1200-1070=130
貸:公允價(jià)值變動(dòng)損益 130
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2024 04/08 10:59
借:銀行存款 1500
貸:交易性金融資產(chǎn)1075
交易性金融資產(chǎn)-公允價(jià)值變動(dòng) 1200-1075=125
投資收益 300
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