某股份有限公司2007年有关交易性金融资产的资料如下： (1)3月1_爱下问搜题

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问题问答题

某股份有限公司2007年有关交易性金融资产的资料如下：
(1)3月1日以银行存款购入A公司股票50000股，并准备随时变现，每股买价16元，同时支付相关税费4000元。
(2)4月20日A公司宣告发放的现金股利每股0.4元。
(3)4月21日又购入A公司股票50000股，并准备随时变现，每股买价 18.4元(其中包含已宣告发放尚未支取的股利每股0.4元)，同时支付相关税费 6000元。
(4)4月25日收到A公司发放的现金股利20000元。
(5)6月30日A公司股票市价为每股16.4元。
(6)7月18日该公司以每股17.5元的价格转让A公司股票60000股，扣除相关税费6000元，实得金额为1044000元。
(7)12月31日A公司股票市价为每股18元。
要求：
根据上述经济业务编制有关会计分录。

答案

参考答案：(1)借：交易性金融资产——A公司股票(成本) 80
投资收益 0.4
贷：银行存款 80.4
(2)借：应收股利 2
贷：投资收益 2
(3)借：交易性金融资产——A公司股票(成本) 90
应收股利 2
投资收益 0.6
贷：银行存款 92.6
(4)借：银行存款 2
贷：应收股利 2
(5)公允价值变动损益＝(80+90)-16.4×10=6(元)
借：公允价值变动损益 6
贷：交易性金融资产——A公司股票(公允价值变动) 6
(6)借：银行存款 104.4
交易性金融资产——A公司股票(公允价值变动)3.6
贷：交易性金融资产——A公司股票(成本) 102
投资收益 6
借：投资收益 3.6
贷：公允价值变动损益 3.6
(7)公允价值变动损益=18×4-[(80+90-102)-(6-3.6)]=6.4(万元)
借：交易性金融资产——A公司股票(公允价值变动) 6.4
贷；公允价值变动损益 6.4

单项选择题

一个4岁小儿正常心尖位置在

A．心尖部在左第5肋间，锁骨中线处
B．心尖部在左第5肋间，锁骨中线内1cm
C．心尖部在左第4肋间，锁骨中线外1cm
D．心尖部在左第4肋间，锁骨中线外2cm
E．心尖部在左第5肋间，锁骨中线内0.5cm

完形填空

科I am a mother of three and have recently completed my college degree. The last class I had to take was sociology(社会学). The teacher was really great. The class was asked to go out and smile at three people.
I am a very       person and thought this would be a piece of cake. Soon after, my husband, youngest son and I went out to McDonald’s. We were standing in line, waiting to be       , when all of a sudden everyone around us began to     away, and then even my husband did.
As I turned around I smelled a terrible “dirty body” smell, and there standing behind me were two poor        men. As I looked down at the short gentleman, he was “     ”. His beautiful sky blue eyes were full of God’s Light as he searched for acceptance. He said, “Good day.” as he counted the few       he had been holding.
The young lady at the counter(柜台) asked him what they       . He said, “Coffee is all Miss.” because that was all they could afford. He just needed to be warm.
Then I really        it—the compulsion(冲动) was so great that I almost      out and hugged the little man with the blue eyes.
That is when I noticed all eyes in the restaurant were set on me, judging my every action. I smiled and asked the young lady behind the counter to give        two more breakfast meals on two plates.
I then picked up the plates and walked around the counter to the             that the men had chosen as a resting place. I put the plates on the table and laid my hand on the blue-eyed gentleman’s        hand. He looked up at me, with tears in his eyes, and said, “Thank you.”
I graduated with one of the biggest lessons I would ever learn：acceptance without condition.
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