How To Deal With Paction Financial Assets?

In order to calculate the acquisition of paction financial assets, to collect cash dividends or interest, disposal and other businesses, enterprises should set up "trading financial assets", "fair value change profit and loss", "investment income" and other subjects.

When obtaining a trading financial asset, it shall be credited to the "paction financial asset cost" subject to the fair value of the acquisition of the financial asset as its initial confirmation amount.

The price paid in the acquisition of pactional financial assets includes cash dividends that have been declared but not yet issued or interest on bonds that have not been received at the time of interest payment, shall be separately recognized as receivable items, and shall be credited to the "dividends receivable" or "interest receivable" subjects.

The paction cost incurred in obtaining paction financial assets shall be included in the investment income at the time of occurrence.

Transaction costs refer to new external charges that can be directly attributable to purchase, issuance or disposal of financial instruments, including fees and commissions and other necessary expenses paid to agencies, consulting firms and securities dealers.

A company holds a trading financial asset for a period of time.

The cash dividends declared or the interest calculated on the balance sheet date by the installment of interest payments and the coupon rate of one return bond investment shall be recognized as receivable items, credited to the "dividends receivable" or "interest receivable" subjects, and shall be included in the current investment income.

Sell

When the financial asset is sold, the

The difference between the initial amount and the initial amount is recognized as the investment income, and the profit and loss of the fair value change is adjusted at the same time.

The enterprise shall borrow the amount of "bank deposit" and so on according to the amount actually received, and credit the account of "trading financial assets" according to the book balance of the financial asset, and credit or debit "investment income" subject according to its balance.

At the same time, the fair value change that was originally included in the financial asset should be pferred out, debit or credit the "fair value change profit and loss" subject, and credit or debit "investment income" subject.

On balance sheet date, trading financial assets should be measured at fair value, and the difference between fair value and book balance should be included in current profits and losses.

An enterprise shall, on the balance sheet date, debit or credit the "fair value change of trading financial assets" subject to the difference between the fair value of trading financial assets and its book balance, and credited or debit the "fair value change profit and loss" subject.

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When handling cash receipts and payments, a cashier should normally handle the following procedures:

First, examine the cash receipts and payment vouchers and their original testimony, check whether the completed items should be complete and clear, and whether the contents are consistent.

Secondly, according to the amount of cash receipts and payment vouchers, first, make a large amount of the face amount and then make a small amount.

In the process of counting, the number of points should be counted on the abacus or calculator. The number of abacus or calculator should be counted on the abacus or calculator, which should be consistent with the amount and the amount of cash receipts and credentials.

It should be noted that in the process of counting points, the original seal, seal and sealing paper should be temporarily preserved and the number of points should be thrown away.

Finally, handle specific cash collection and payment procedures.