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1日,委托申銀萬(wàn)國(guó)證券股份有限公司杭州營(yíng)業(yè)所購(gòu)入萬(wàn)達(dá)公司發(fā)行的股票10000股,作為以公允價(jià)值計(jì)量且其變動(dòng)計(jì)入當(dāng)期損益的金融資產(chǎn)核算(注:投資收益發(fā)生時(shí)記貸方) 這個(gè)會(huì)計(jì)分錄怎么寫(xiě)
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冉老師
金牌答疑老师
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你好
借交易性金融資產(chǎn)
貸其他貨幣資金
2023 10/12 14:34
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2023 10/12 14:42
只有這兩個(gè)嗎
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2023 10/12 14:47
是的,學(xué)員,是這個(gè)分錄,根據(jù)現(xiàn)有的背景條件
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2023 10/12 14:49
這樣的呢
FAILED
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2023 10/12 14:51
是的,是這樣的,同學(xué)
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2023 10/12 14:53
那金額是填哪一個(gè)呢
FAILED
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2023 10/12 14:58
根據(jù)第二個(gè)圖片,代入數(shù)據(jù)
借交易性金融資產(chǎn)65000
投資收益300
貸其他貨幣資金65300
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2023 10/12 14:59
它為什么還有一個(gè)增值稅發(fā)票
FAILED
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2023 10/12 15:00
是不是專項(xiàng)發(fā)票的,學(xué)員
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2023 10/12 15:01
借交易性金融資產(chǎn)65000
投資收益283.02
應(yīng)交稅費(fèi)應(yīng)交增值稅16.98
貸其他貨幣資金65300
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2023 10/12 15:01
是的專用發(fā)票
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2023 10/12 15:01
專票的話
借交易性金融資產(chǎn)65000
投資收益283.02
應(yīng)交稅費(fèi)應(yīng)交增值稅16.98
貸其他貨幣資金65300未讀
2023-10-12 15:01
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2023 10/12 15:01
按照這個(gè)做分錄,就沒(méi)問(wèn)題了
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2023 10/12 15:01
好的謝謝老師
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2023 10/12 15:02
不客氣,祝你工作順利,學(xué)員
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