中會-備供出售金融資產的處理 - 會計
By Donna
at 2014-12-23T22:35
at 2014-12-23T22:35
Table of Contents
【題目】:
甲公司於X5 年 2 月 15 日以市價$38 買進乙公司股票15,000股,手續費$4,000。 年底
時,乙公司股票市價為$35。X6 年 1 月 20 日甲公司將乙公司股票全部處分, 當時市價
為$36.5,公司支付手續費及交易稅共$3,500。 試問:
【題組】 若甲公司將乙公司股票分類為備供出售金融資產,手續費列為當期費用,甲
公司於 X6 年出售時應做那些分錄?(6 分)
【答案】:
X5/2/15
備供出售金融資產-股票 574,000
現金 574,000
X5/12/31
其他綜合損益-金融資產未實現評價損益 49,000
備供出售金融資產-股票 49,000
其他權益-金融資產未實現評價損益 49,000
其他綜合損益-金融資產未實現評價損益 49,000
X6/1/20
備供出售金融資產-股票 22,500
其他綜合損益-金融資產未實現評價損益 22,500
現金 544,000
處分金融資產損失 30,000
備供出售金融資產-股票 547,500
其他綜合損益-金融資產未實現評價損益 26,500
【想法】:
明明其他綜合損益的未實現評價損益49,000已經結轉到其他權益,次年也僅有貸方22,500
為什麼處分時還會有貸方26,500?
這個26,500是如何算出來的?
賣完的時候卻還有其他權益49,000,請問是年底的時候要做調整分錄結清嗎?
如果是的話應該如何做呢?
【來源】:
紅色題庫第三章47題 100年地特三財稅
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