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How to write accounting entries for selling shares?

fallen leaves return to the roots -- to revert to one 's origin
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When an enterprise sells its shares in the course of business, it can generally set up trading financial assets and other monetary funds. How should accountants prepare specific accounting entries?

Accounting entries for the sale of shares

When buying.

Debit: Trading financial assets - stocks

Credit: other monetary funds - securities companies

When selling.

Debit: other monetary funds - securities companies

Credit: trading financial assets stock

Investment income (loss reversed)

If it is accounted through the transaction financial asset account.

Debit: other monetary funds - investment deposits

Credit: trading financial assets, investment income (or debit).

If it is accounted by long-term equity investment account.

Debit: bank deposit and other accounts.

Credit: long-term equity investment

Investment income (or borrower)

What are transactional financial assets?

Trading financial assets refer to financial assets measured at fair value with changes recorded in current profits and losses, and also refer to financial assets held by enterprises for sale in the near future, including stocks, bonds, funds, etc. purchased by enterprises from the secondary market to earn price differences.

What are other monetary funds?

Other monetary funds refer to the monetary funds of an enterprise other than cash and bank deposits. It includes deposits in other cities, bank draft deposits, bank promissory note deposits, investment deposits, L/C deposits and credit card deposits.

What is long-term equity investment?

Long term equity investment refers to obtaining the shares of the invested entity through investment. An enterprise's equity investment in other entities is usually regarded as long-term holding, and it can control the invested entity through equity investment, or exert significant influence on the invested entity, or establish close relationship with the invested entity to diversify business risks.

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Butterflies fly 2024-06-20 14:47:21

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What does Yunchuang mean

Yunchuang, pronounced y ú n chu ã n g, is a Chinese word meaning a study. It is also called "Yun Xuan". From Tang · Xiao Xiang's "Poem of Giving Weng a Praise to the Qilin Library":
Sentence making:
1. And Tiffany reflects Caixia Embroidery Pavilion, flower fragrance wine is like a poem cloud window, and schoolmates get together.
2. My son is in good health and spirit in Beijing. He has a lot of friends through the storm. He can write poems and sing songs without being lonely. My daughter-in-law feels inconvenient in Beijing.
3. The red peach is warm in spring, and the fish and dragons become dragons. Xiang Yundang has no ambition to edit it. The word "fame" is always written by Tian
4. The case was raised to see Deyao Yunchuang Xueyou planting orchids and red flowers to the party as early as possible.
5. For three years, the candle burning in the window is short, and one article takes a long time.

The meaning of the Nine Clouds Beyond

Jiuxiaoyunwai, a Chinese idiom, is spelled ji ǔǔǔǔǔ y ú n w à i, which means outside of Jiuchong Tian. It refers to a place that is very far away or far away. From Yan's Family Instructions - Articles by Yan Zhitui of the Northern Qi Dynasty: "One thing is pleasant, one sentence is clear and skillful, and the spirit is fierce and the ambition is long."
Usage: more formal; As subject, object and complement; Used after a verb that has lost its meaning.
Near synonym: vanish without trace.
Sentence making:
1. He had forgotten his teacher's teaching when he was fond of playing.
2. Xiao Ming didn't listen carefully in class, and his attention had already gone to the clouds.
3. Xiaoying is fond of playing on the road. She has already forgotten that her mother asked her to buy soy sauce.
4. When you are dying, other people's views on you are forgotten.

What is beauty

"Graceful" is an aesthetic term, which means beautiful and wonderful.
source:
1. The Book of the Later Han Dynasty, Biography of Cai Yong: "If the tools are beautiful, they should not be scattered."
2. "Northern History · Biography of Wang Yu in Wei Linhuai": "Although the three talents study is beautiful, Anfeng is less than making mistakes, and there are too many mistakes in Zhongshan, which is not as elegant as Jinan."
Sentence making:
1. The beautiful song is floating on the grassland with the wind.
2. Here is a beautiful place with beautiful scenery.
3. Beautiful nature can purify people's mind.
4. The mountains are shaded by green trees, the springs are gurgling, and the scenery is beautiful.
5. Her dancing steps are light and beautiful, and her singing is beautiful.
6. The old people who watch the morning exercises stretch freely and look beautiful when they play Taijiquan.

What does it mean to be employed by a military envoy

The meaning of "Mei" in "Mei Shi Gui Ren" is "No". It comes from the anonymous "Picking Wei" in the pre Qin period.
Extract from the original text:
Pick the wild flowers, and the wild flowers will stop. Every day I return, I will never stop. The reason why we are so busy is that we are so busy. Not to mention the reason of starting to live and living.
Pick up the wild flowers, and the wild flowers will stop softly. Every time I return, my heart will stop worrying. Worried, hungry, thirsty. My garrison has not been decided yet, and all the envoys have been recruited.
Translation:
The bean sprouts were picked again and again, and the osmunda just emerged from the ground. They said they had gone home, but they still could not come true at the end of the year. No wife, no family, all for the sake of fighting. There is no time to live in peace and rest. It is all for fighting with the enemy.
The bean sprouts are picked again and again, and the osmunda is tender. When I said I had gone home, I felt so sad. Worrying, hunger and thirst are unbearable. The garrison location cannot be fixed and people cannot take messages home.
The theme of this poem is serious. The Zhou Dynasty's soldiers were ready for the fierce fighting. The author, as a military sergeant, described how the emperor ordered generals and soldiers to guard China. The army was serious and powerful, and life was tense and hard. The patriotic feelings of the author are expressed through his hatred for Li. It is also expressed through the description of their loyalty to their duties - the sharp contrast between "not letting them leave", "not letting them leave", "how dare they settle down", "how dare they not quit" and their extreme homesickness. The whole poem is further supported by a moving description of natural scenery: the life of Wei, the softness of Wei, the hardness of Wei, the blossom of Tang Di, the dependence on willows, and the falling rain and snow all set off the soldiers' "daily abstinence" life, but their hearts are full of homesickness. What is written here is the true thoughts of the officers and men. The sad mood does not reduce the value of this patriotic poem, On the contrary, it shows people's pure, simple, reasonable ideological content and feelings, and it is this pure authenticity that gives this poem strong vitality and appeal.
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