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22日,通過(guò)二級(jí)市場(chǎng)出售50000股新陽(yáng)股份有限公司股票,每股售價(jià)為18.30元(注:2019年8月22日以每股17.90元的價(jià)格購(gòu)入40000股新陽(yáng)股份有限公司股票,購(gòu)入時(shí)支付手續(xù)費(fèi)1800.00元,公司將其分類為以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)。2019年12月31日,該股票價(jià)格每股18.50元,已確認(rèn)公允價(jià)值變動(dòng)。)我這個(gè)分錄怎么做,投資收益怎么算,還有成本公允價(jià)值
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冉老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,稅務(wù)師,中級(jí)會(huì)計(jì)師,初級(jí)會(huì)計(jì)師,上市公司全盤賬務(wù)核算及分析
你好,你這個(gè)購(gòu)入才40000股,為啥出售5000股
2021 04/03 23:16
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2021 04/03 23:17
老師,是50000股啊
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2021 04/03 23:18
你看我的截圖位置
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2021 04/03 23:19
是出售了50000股,5000
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2021 04/03 23:22
是出售了50000股,不是5000股仔細(xì)看
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2021 04/03 23:25
就是看到了5萬(wàn),所以學(xué)員,購(gòu)買的是4萬(wàn),出售5萬(wàn),出售比賬面股數(shù)多,這個(gè)有問(wèn)題,你看一下
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2021 04/03 23:27
老師您看下這表
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2021 04/03 23:28
你好,學(xué)員,圖片我看不了,你描述一下,以便為你解答
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2021 04/03 23:31
22號(hào)買入40000股每股17.90。6號(hào)買入20000股每股18.20
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2021 04/03 23:36
賬務(wù)處理如下
借銀行存款50000*18.3
貸交易性金融資產(chǎn)-成本40000*17.9+10000*18.2
交易性金融資產(chǎn)-公允價(jià)值變動(dòng)50000*18.5-(40000*17.9+10000*18.2)
投資收益(借方減去貸方)
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2021 04/03 23:40
答案不對(duì)哦,貸方成本是900000,公允價(jià)值是20000
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2021 04/03 23:46
如果前期確認(rèn)公允價(jià)值的話,就應(yīng)該是沖減出售時(shí)點(diǎn)的賬面價(jià)值,就是股數(shù)乘以18.5
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2021 04/03 23:47
思路是沒(méi)問(wèn)題的,因?yàn)榭床涣四愕膱D片,看不到具體的明細(xì)
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