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    Short Term Investment Pfer To Long-Term Investment Accounting

    2016/5/10 22:21:00 19

    Short Term InvestmentLong Term InvestmentAccounting

    China's "enterprise accounting standards - investment" stipulates that when short-term investments are pferred to long-term investments, they should be carried forward according to the lower cost and market price, and the value of short-term investments determined as the cost of long-term investments.

    The difference between the long-term investment cost and the short-term investment book balance minus short-term investment.

    Depreciation reserve

    When pferred to long-term investments, it should also be pferred to the "long-term equity investment" and "long-term debt investment" subjects according to the different investment objects.

    The accounting after the pfer is carried out according to the accounting method of long-term investment.

    (1) the pfer of short-term investments to long-term investments by the single comparison method when the price is set aside.

    Example 1: suppose that a company adopts the single comparison method to prepare the depreciation price. In June 30, 1999, the stock market price of C fell sharply, and it was pferred to long-term holding to avoid loss of cash.

    The relevant information on stocks is as follows:

    The cost is 890000 yuan.

    The market price is 890000 yuan.

    The price is 40000 yuan.

    The book value is 850000 yuan.

    At the time of pfer, a company should do the following

    Accounting voucher

    :

    Borrowing: long-term equity investment -- stock C 850000

    Short term investment depreciation reserve stock C 40000

    Loan: short-term investment -- stock C 890000

    In the above example, the pfer date is on the balance sheet date (June 30th is the mid term report date), when the market price of the stock C is exactly equal to its book value.

    However, if the stock C is pferred to a long-term equity investment in July 26th and the market price of the stock is 840000 yuan on that day, then a company should first make up 10000 yuan against the lower cost and the market price.

    A company should do accounting treatment as follows:

    Allowance for depreciation:

    Borrowing: investment income - short term investment price setting 10000

    Loan: short term investment fall in price preparation -- stock C 10000

    When it is pferred:

    Borrowing: long-term equity investment -- stock C 840000

    Short term investment depreciation reserve stock C 50000

    Loan: short-term investment -- stock C 890000

    If the market price of the stock C rises to 860000 yuan in July 26th, the accounting treatment should be as follows:

    Borrowing: long-term equity investment -- stock C 860000

    Short term investment depreciation reserve stock C 40000

    Loan: short-term investment -- stock C 890000

      

    Income from investment

    Short term investment price setting 10000

    (2) using category comparison or overall comparison, the pfer of short-term investments to long-term investments when the provision for depreciation is made.

    If the enterprise adopts the category comparison method or the general comparison method to prepare the depreciation price preparation, the enterprise can only determine the book value of a certain type or all short-term investments, and the book value of a short-term investment can not be determined.

    Therefore, in this case, short-term investment to long-term investment can only be reduced from the overall investment in short-term investment.

    Example 2: take the following example, assuming that the market price of C in July 26th is 840000 yuan, no matter the category comparison method or the general comparison method, the pfer entry of a company is:

    Borrowing: long-term equity investment -- stock C 840000

    Short term investment depreciation reserve stock C 50000

    Loan: short-term investment -- stock C 890000

    If the market price of stock C in July 26th is 870000 yuan, the pfer entry is:

    Borrowing: long-term equity investment -- stock C 870000

    Short term investment depreciation reserve stock C 20000

    Loan: short-term investment -- stock C 890000

    If the market price of the stock C in July 26th rose to 895000 yuan, it would be based on the principle of lower cost and market price.

    The term "long-term equity investment" should be added at a cost of 890000 yuan.

    The entry is as follows:

    Borrowing: long-term equity investment -- stock C 890000

    Loan: short-term investment -- stock C 890000

    For the pfer of short term bond investment to long-term debt investment, the principle of accounting treatment and stock investment pfer are the same.


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