各种金融资产的账务处理方法的相同点和不同点.docx.pdf

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1、一、以公允价值计量且其变动计入当期损益的金融资产的会计处理会计分录(一)企业取得交易性金融资产借:交易性金融资产成本(公允价值)投资收益(发生的交易费用)应收股利(实际支付的款项中含有已宣告但尚未发放的现金股利)应收利息(实际支付的款项中含有已到付息期尚未领取的利息)贷:银行存款等(二)持有期间的股利或利息借:应收股利(被投资单位宣告发放的现金股利投资持股比例)应收利息(资产负债表日计算的应收利息)贷:投资收益(三)资产负债表日公允价值变动1公允价值上升借:交易性金融资产公允价值变动贷:公允价值变动损益2公允价值下降借:公允价值变动损益贷:交易性金融资产公允价值变动(四)出售交易性金融资产借:

2、银行存款(价款扣除手续费)贷:交易性金融资产投资收益(差额,也可能在借方)-第 1 页,共 6 页精品p d f 资料 可编辑资料-同时:借:公允价值变动损益(原计入该金融资产的公允价值变动)贷:投资收益 或:借:投资收益贷:公允价值变动损益二、持有至到期投资的会计处理会计分录(一)持有至到期投资的初始计量借:持有至到期投资成本(面值)利息调整(差额,也可能在贷方)应收利息(实际支付的款项中包含的利息)贷:银行存款等(二)持有至到期投资的后续计量借:应收利息(分期付息债券按票面利率计算的利息)贷:投资收益(持有至到期投资摊余成本和实际利率计算确定的利息收入)持有至到期投资利息调整(差额,也可能

3、在借方)-第 2 页,共 6 页精品p d f 资料 可编辑资料-文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10

4、B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3

5、Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9

6、B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE

7、4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W

8、2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编

9、码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1三、贷款和应收款项的会计处理会计分录(一)贷款1未发生减值(1)企业发放的贷款借:贷款本金(本金)贷:

10、吸收存款等贷款利息调整(差额,也可能在借方)(2)资产负债表日借:应收利息(按贷款的合同本金和合同利率计算确定)贷款利息调整(差额,也可能在贷方)贷:利息收入(按贷款的摊余成本和实际利率计算确定)合同利率与实际利率差异较小的,也可以采用合同利率计算确定利息收入。(3)收回贷款时借:吸收存款等贷:贷款本金应收利息利息收入(差额)2发生减值(1)资产负债表日,确定贷款发生减值借:资产减值损失贷:贷款损失准备同时:借:贷款已减值贷:贷款(本金、利息调整)(2)资产负债表日确认利息收入借:贷款损失准备(按贷款的摊余成本和实际利率计算确定的利息收入)贷:利息收入-第 3 页,共 6 页精品p d f 资

11、料 可编辑资料-文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2

12、S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码

13、:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3

14、G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B

15、6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z

16、8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B

17、10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1同时,将按合同本金和合同利率计算确定的应收利息金额进行表外登记。(3)收回贷款借:吸收存款等贷款损失准备(相关贷款损失准备余额)贷:贷款已减值资产减值损

18、失(差额)3对于确实无法收回的贷款借:贷款损失准备贷:贷款已减值4.已确认并转销的贷款以后又收回借:贷款已减值贷:贷款损失准备借:吸收存款等贷款损失准备贷:贷款已减值资产减值损失(差额)-第 4 页,共 6 页精品p d f 资料 可编辑资料-文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3

19、G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B

20、6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z

21、8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B

22、10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4

23、J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2

24、S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码

25、:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1四、可供出售金融资产的会计处理会计分录(一)企业取得可供出售金融资产1.股票投资借:可供出售金融资产成本(公允价值与交易费用之和)应收股利(已宣告但尚未发放的现金股利)贷:银行存款等2.债券投资借:可供出售金融资产成本(面值)应收利息(实际支付的款项中包含的利息)可供出售金融资产利息调整(差额,也可能在贷方)贷:银行存款等(二)资产负债表日计算利息借:应收利息(分期付息债券按票面利率计算的利息)可供出售金融资产应计利息(到期时一次还本付息债券按票面利率计算的利息)贷:投资收益(可供出售债券的摊余成本和实际利率计算确定的

26、利息收入)可供出售金融资产利息调整(差额,也可能在借方)-第 5 页,共 6 页精品p d f 资料 可编辑资料-文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE

27、4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W

28、2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编

29、码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P

30、3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10

31、B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3

32、Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1(三)资产负债表日公允价值变动1.公允价值上升借:可供

33、出售金融资产公允价值变动贷:资本公积其他资本公积2.公允价值下降借:资本公积其他资本公积贷:可供出售金融资产公允价值变动(四)持有期间被投资单位宣告发放现金股利借:应收股利贷:投资收益(五)将持有至到期投资重分类为可供出售金融资产借:可供出售金融资产(重分类日公允价值)贷:持有至到期投资资本公积其他资本公积(差额,也可能在借方)(六)出售可供出售金融资产借:银行存款等贷:可供出售金融资产投资收益(差额,也可能在借方)同时:借:资本公积其他资本公积(从所有者权益中转出的公允价值累计变动额,也可能在借方)贷:投资收益总结:-第 6 页,共 6 页精品p d f 资料 可编辑资料-文档编码:CK7P

34、3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10

35、B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3

36、Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9

37、B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE

38、4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W

39、2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1文档编码:CK7P3G7J10B6 HX3Z8Y4S9B10 ZE4J6Z3W2S1

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