Question 2: What is unconfirmed investment loss? The unconfirmed investment loss is due to the excess loss of the invested unit and the net assets are negative. The book value of the long-term equity investment of the investee is written down to zero, but it is still not enough to make up for the decrease of the owner's equity of the investee, so this embarrassing phenomenon appears. But another strange phenomenon is that this item is usually reflected in the memo book, and will appear in the consolidated balance sheet and consolidated income statement at the end of the year respectively. Moreover, because of the different hours and periods, the figures reflected by the same subject in the two statements are still different. In the balance sheet, the amount is equal to the sum of all negative interests multiplied by the shareholding ratio of a parent company, which is a concept of cumulative hours, while in the income statement, it only reflects that the current owner's equity is less than zero. More ironically, in the balance sheet, it is the decrease of owner's equity, while in the income statement, it is the increase of net profit for that year. It is this kind of treatment that "unconfirmed investment loss" has become the regulator of dumping profits of many listed companies. For example, the annual report published by a listed company shows that the current net profit is not 654.38+000 billion, but this is the figure after adding "unconfirmed investment losses". If this figure is deducted, the net profit of most companies will be seriously reduced. What is more serious may be the change of profit direction, from profit to loss, which has long been ST and PT, but this is not the case. At present, there is still a view that "unconfirmed investment loss" only bears the part that the parent company should bear, and the rest is reflected in minority shareholders' rights and interests and minority shareholders' profits and losses. This is unfair because the parent company controls the management decisions of listed companies, and this view is correct. International accounting standards require losses to be fully reflected in consolidated statements, which also avoids the situation that the parent company uses its dominant position to harm the interests of listed companies. China, it's better to act early and do it later than never, especially late! I'm getting off work, so just write! View original post >>
Question 3: Which account should the investment loss confirmed by the enterprise be debited to' investment income'
Question 4: What is the profit and loss account of investment income? Debit registration decreases and credit registration increases.
The rental income and disposal profit and loss of investment real estate measured by fair value model confirmed by enterprises according to the investment real estate standards are also accounted for in this account.
Gains and losses from the disposal of trading financial assets, trading financial liabilities and available-for-sale financial assets by enterprises are also accounted for in this account.
The investment income and disposal gains and losses obtained during the holding period of the enterprise's held-to-maturity investment and financial assets bought and resold are also accounted for in this account.
The bid-ask spread income obtained by securities companies from proprietary securities is also accounted for in this account.
Main accounting treatment of investment income
(1) If the long-term equity investment is accounted for by the cost method, the "dividend receivable" account shall be debited and credited to this account according to the cash dividend or profit declared by the investee; The net profit distribution realized by the investee before obtaining the investment shall be credited as the recovery of the investment cost to the subject of "long-term equity investment".
(II) If the long-term equity investment is accounted by the equity method, on the balance sheet date, the subject of "Long-term equity investment-profit and loss adjustment" shall be debited according to the net profit realized or adjusted by the investee and credited to this subject.
If the investee suffers losses and the share of losses exceeds the book value of long-term equity investment, the account of "investment income" shall be debited and the account of "profit and loss adjustment" shall be credited. If the investee that incurred losses later realized the net profit, the share calculated by the enterprise, if any, should first make up for the unconfirmed investment loss. If there is still a balance after making up the loss, it should be debited to the subject of "long-term equity investment-profit and loss adjustment" and credited to this subject.
(III) When selling long-term equity investment, the account of "bank deposit" shall be debited according to the actual amount received; if impairment reserve has been accrued, the account of "impairment reserve for long-term equity investment" shall be debited, and the account of "dividend receivable" shall be credited according to its book balance, and the account of "dividend receivable" shall be credited or debited according to the difference.
When selling the long-term equity investment accounted by the equity method, the amount originally recorded in the "capital reserve-other capital reserve" account shall be carried forward according to the proportion of the investment cost of the long-term equity investment, and the "capital reserve-other capital reserve" account shall be debited or credited, and the account shall be credited or debited.
At the end of the period, the balance of this account should be transferred to the "profit of this year" account, and there should be no balance after the carry-over.
Question 5: What are fines, fixed assets impairment reserves and investment losses? Why is it not a fee? Fines are non-operating expenses, and administrative fines cannot be deducted according to the provisions of the tax law. Assets impairment reserve is not the real actual expenditure, and the tax law stipulates that those who do not meet the requirements cannot be deducted before tax. Asset losses are non-operating expenses, which can be deducted before tax after being approved by the competent tax bureau.
Question 6: Investment loss belongs to profit 1. Income from main business.
Less: main business cost
Main business taxes and surcharges
Two. Profits from main business (losses are filled with "-")
Plus: profits from other businesses (losses are marked with "-")
Less: Operating expenses
Management cost
financial expenses
Three. Operating profit (loss is filled with "-")
Plus: Investment income (losses are indicated by "-")
Subsidy income's non-operating income
Less: non-operating expenses
Four. Total profit (losses are filled with "-")
Less: income tax
minority shareholders' equity
Verb (abbreviation of verb) net profit (loss is filled with "-")
Because it is profit and loss, it is an integral part of profit.
Question 7: What account does the investment income belong to the profit and loss category? The score of 5 is that the investment income belongs to the profit and loss category, and its account structure is the same as the income account.
Gains and losses from changes in fair value are gains and losses, and their account structure is the same as that of income account?
"Loss" means loss, which means loss; "Profit" means income, which means surplus.
The debit account is the loss amount caused by the change of fair value, and the credit account is the transfer amount; Debit accounts reflect the amount of income and the debit amount generated by changes in fair value.
Asset impairment loss is profit and loss, and its account structure is the same as that of cost account?
There is no provision for asset impairment in the debit table of asset impairment loss, and the lender indicates that the asset impairment phenomenon has been eliminated and the impairment has been restored.
Question 8: When should the loss of long-term equity investment be confirmed and answered? Article 6 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Pre-tax Deduction Policy for Enterprise Asset Losses (Caishui [2009] No.57) stipulates that if the equity investment of an enterprise meets one of the following conditions, the unrecoverable equity investment confirmed after deducting the recoverable amount can be deducted as the equity investment loss when calculating the taxable income: (1) The invested entity has declared bankruptcy, closure, dissolution or dissolution according to law. (two) the financial situation of the invested entity has deteriorated seriously, and the accumulated losses are huge, and it has stopped operating for more than 3 years, and there is no plan to resume business restructuring; (3) It has no control over the investee, the investment period expires or the investment period has exceeded 65,438+00 years, and the investee has been operating at a loss for three consecutive years. (4) The financial situation of the invested entity has deteriorated seriously, and the accumulated losses are huge, and the liquidation or liquidation period has been completed for more than 3 years; (five) other conditions stipulated by the competent departments of finance and taxation of the State Council. Therefore, the equity investment losses that meet the above conditions can be deducted before tax. If it is an investment year, the investment gains and losses calculated by the equity method cannot be deducted before tax. Article 5 of Caishui [2009] No.57 stipulates that the actual asset losses of an enterprise can be divided into asset losses calculated and deducted by itself and asset losses that can only be deducted after being approved by the tax authorities according to the tax administration measures. The following asset losses are calculated and deducted by the enterprise itself: "(5) losses incurred by the enterprise in buying and selling bonds, stocks, funds and their financial derivatives through the stock exchange and interbank market in accordance with relevant regulations; ..... "Asset losses other than those mentioned above are asset losses that can only be deducted after approval by the tax authorities. If it is impossible to accurately determine whether the asset loss incurred by an enterprise belongs to the asset loss calculated and deducted by itself, it may apply to the tax authorities for examination and approval.
Question 9: What is the return on investment? Is it gain or loss? After your investment gains, how did your investment lose money? 5 points For example, if you invested 100 yesterday and the income yesterday was 1%, then you have 1, 0 1 today. If you lost 1% yesterday, you will have 99 today. Because investment income and investment loss are not static, but time-sensitive. Therefore, investment may be surplus or deficit.
Question 10: What is the main body of investment in accounting? yield
First, this course accounts for the profits and losses of enterprises' foreign investment.
Second, enterprises selling short-term stocks, bonds or bonds recovered at maturity should debit the account of "bank deposits" according to the actual amount received, credit the account of "short-term investments" according to the book balance of short-term investments, credit the account of "dividends receivable" according to the cash dividends, profits or interests not received, and debit or credit the account according to the difference.
3. If the long-term equity investment is accounted for by the cost method, when the investee announces the payment of cash dividends or the distribution of profits, it will debit the subjects such as "dividends receivable" and credit this subject. If the long-term equity investment is accounted for by the equity method, the net profit realized by the invested entity shall be calculated according to the shareholding ratio at the end of the period, and the subject of "long-term equity investment" shall be debited and credited to this subject; If it is a net loss, make the opposite entry, but only if the book value of long-term equity investment is written down to zero.
When selling or recovering long-term equity investment or long-term debt investment, debit "bank deposit" and other subjects according to the actual amount received, credit "long-term equity investment" or "long-term debt investment" according to the book balance of long-term equity investment or debt investment, credit "dividend receivable" according to the unpaid cash dividend, profit or interest, and credit or debit this subject according to the difference.
Four, this course should be set up according to the types of investment income ledger, detailed accounting.
Five, at the end of the period, the enterprise should transfer the balance of the undergraduate course to the "profit this year" subject, and there should be no balance in this subject after the carry-over.