中會股利分錄問題 - 會計

※ 引述《eronjay (小比)》之銘言：
: A dividend is declared January 5, 2011, and paid January 25, 2011, in bonds
: held as an investment. The bonds have a book value of $90,000 and a fair value
: of $125,000.
: Prepare the entry for this item.
: 解答:
: 2011/1/5
: Debt Investments 35,000
: Unrealized holding gain or loss-Income 35,000
: Retained Earnings 125,000
: Properly Dividends Payable 125,000
^這個字母若是t 就是發財產股利的意思
: 2011/1/25
: Preperly Dividends Payable 125,000
: Debt Investment 125,000
: 我連題目都看不太懂,希望高手們幫我解答~
本題是拿債券投資發股利
分錄1將投資調整至宣告日公平市價
分錄2普通的宣告股利分錄
分錄3實際發放並除列債券

不過這樣一來未實現損益就要永遠掛在帳上了...

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