问题 问答题

2007年5月2日,荣丰公司以410万元(含已宣告但尚未发放的现金股利lo万元)购入环海公司股票100万股作为交易性金融资产,另支付手续费5万元;2007年5月20日收到现金股利;2007年6月30日该股票每股市价为4.2元;至12月31日,荣丰公司仍持有该交易性金融资产,期末每股市价为3.8元,2008年1月10日以390万元出售该交易性金融资产。假定荣丰公司每年6月30日和12月31日对外提供财务报告。
要求:
编制上述经济业务的会计分录。

答案

参考答案:(1)2007年5月2日购入时
借:交易性金融资产——成本 400
应收股利 10
投资收益 5
贷:银行存款 415
(2)2007年5月20
借:银行存款 10
贷:应收股利 10
(3)2007年6月30日
借:交易性金融资产——公允价值变动(100×4.2-400) 20
贷:公允价值变动损益 20
(4)2007年12月31日
借:公允价值变动损益(420-100×3.8) 40
贷:交易性金融资产——公允价值变动 40
(5)2008年1月10 处置
借:银行存款 390
交易性金融资产——公允价值变动 20
贷:交易性金融资产——成本 400
投资收益 10
借:投资收益 20
贷:公允价值变动损益 20

问答题
填空题

What’s in a surname You may ask. A new website project has been released, that helps you (1) . Have you ever wondered why your ancestors gathered where they did, or where others with your surname live now A research project (2) in Britain answers these questions. And another study has found the surnames are (3) .
"Smith", for example, remains the most common surname in Britain. Used by (4) people, it has exactly the same concentration it always did in Lerwick, in the Scottish Shetland Islands. "Jones" is (5) , and is the most common among hill farmers (6) .
The data used for this project comes partly (7) . A number of other files are held by Expairing, which is probably Britain’s (8) .
There’ re some of us who are fairly predictable. "Campbell", for example, as you might expect, is somewhat concentrated (9) , and it appears really bizarre to be found anywhere else.
Well, with 25,000 names as (10) , what you can do is put them in general categories, if, for example, you look at (11) . Like the name Webber, you might find it is much more common in the Midlands than (12) . If you go to Wales, most people get their names (13) . And in Yorkshire for example, a lot of people have names (14) that they originally lived in or at least their ancestors did.
Well, we only have 25, 000 names on this website, but there’re (15) now found in Britain and they’ re particularly interesting, for (16) . Most British names are fairly common. And about what we can now do as such is look for (17) from different parts of the world and different faiths, (18) . And what there is in names is actually extremely useful, for researchers in (19) may find a lot about (20) now living in this country.

What’s in a surname You may ask. A new website project has been released, that helps you (1) . Have you ever wondered why your ancestors gathered where they did, or where others with your surname live now A research project (2) in Britain answers these questions. And another study has found the surnames are (3) .
"Smith", for example, remains the most common surname in Britain. Used by (4) people, it has exactly the same concentration it always did in Lerwick, in the Scottish Shetland Islands. "Jones" is (5) , and is the most common among hill farmers (6) .
The data used for this project comes partly (7) . A number of other files are held by Expairing, which is probably Britain’s (8) .
There’ re some of us who are fairly predictable. "Campbell", for example, as you might expect, is somewhat concentrated (9) , and it appears really bizarre to be found anywhere else.
Well, with 25,000 names as (10) , what you can do is put them in general categories, if, for example, you look at (11) . Like the name Webber, you might find it is much more common in the Midlands than (12) . If you go to Wales, most people get their names (13) . And in Yorkshire for example, a lot of people have names (14) that they originally lived in or at least their ancestors did.
Well, we only have 25, 000 names on this website, but there’re (15) now found in Britain and they’ re particularly interesting, for (16) . Most British names are fairly common. And about what we can now do as such is look for (17) from different parts of the world and different faiths, (18) . And what there is in names is actually extremely useful, for researchers in (19) may find a lot about (20) now living in this country.