Transaction of mining return loan
I only do three mining,
only one makes money,
one just started, and the share classification has not yet begun to pay dividends
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when drawing dividend profit according to dividend policy
debit: profit distribution - undistributed profit
Credit: profit payable -
actual dividend and withholding 20% personal tax
debit: profit payable
Credit: bank deposit
tax payable - withholding personal income tax -
debit: tax payable - withholding personal income tax < B R / > Loan: bank deposit
< / OL >
for the subject of "trading financial assets", the debit registers the acquisition cost of trading financial assets, the difference between the fair value and the book balance on the balance sheet date, the difference between the fair value and the book balance on the balance sheet date registered by the credit, the cost carried forward when the enterprise sells trading financial assets, and the ending balance is in the debit, It refers to the fair value of trading financial assets such as bond investment, stock investment and fund investment held by the enterprise at the end of the period. The main accounting treatment of trading financial assets is as follows:
(1) when an enterprise obtains trading financial assets, it debits this account (cost) according to the fair value of the trading financial assets, and debits "investment income" according to the transaction expenses incurred. The price includes cash dividends or interests that have been declared but have not been paid, Debit "dividend or interest receivable" and credit "bank deposit" according to the actual amount paid< (2) ring the period of holding trading financial assets, the cash dividend or bond interest declared by the invested entity shall be debited to the "Dividend Receivable (or interest receivable)" title and the investment income shall be credited (3) on the balance sheet date, the difference between the fair value of trading financial assets and its book balance shall be debited to the account (change in fair value) and credited to the account "profit and loss from change in fair value"; and; If the fair value is lower than the book balance, the opposite accounting entry shall be made< (4) when selling trading financial assets, it is necessary to debit such items as "bank deposit" according to the amount actually received, credit this item (cost) according to the cost of the trading financial assets, credit or debit the item (change in fair value) according to the change in fair value of the trading financial assets, and credit or debit the item "investment income" according to the difference. At the same time, according to the fair value change of the trading financial asset, debit or credit the "profit and loss of fair value change" title, credit or debit the "investment income" title.
It is not illegal to borrow money to speculate in stocks. Stock market lending, commonly known as "borrowing money to speculate in stocks", refers to the mode in which investors borrow capital from others or securities companies to operate stocks, indivials bear profits and losses, generally in the form of margin, and pay corresponding interest to others or securities companies. At present, the stock market lending is mainly divided into two kinds, one is the securities financing, the other is private borrowing money from securities accounts to speculate in stocks
utility advantage
compared with the financing of securities companies
1, there is no threshold limit. At present, the margin trading business of securities companies has a high standard threshold, requiring investors to have a minimum capital limit of 500000 yuan, which excludes the majority of retail investors; Stock market lending makes it easy for retail investors to raise more funds for stock investment
2. The effectiveness of margin trading lies in the amplification of leverage ratio. At present, the financing margin ratio of securities companies is 60%, and the margin account is stocks, whose value can only be converted into 60%, that is, the stocks with 1 million yuan can only finance 1 million yuan to speculate in stocks, and the leverage ratio is 2 times; However, the financing ratio of private stock market lending can reach 3 ~ 9 times, and the funds are in a securities account, which is convenient to operate
3. There is no limit on the underlying stock. At present, in the financing of securities companies, the selection of underlying securities is limited to the same range as the Shanghai 50 index and Shenzhen index. A total of 90 stocks are selected as the underlying stocks of margin trading; Private stock market lending can be operated as long as it is not a stock without price limit, * ST stock, and there is a lot of room for stock operation
The transaction rate is low. At present, for the financing of securities companies, the transaction commission rate of securities accounts is fixed at 2.8 ‰; The transaction commission rate of private stock market lending is usually 1.5 ‰, and the large amount of financing may rece a lot. This kind of transaction cost varies greatly. For the habitual short-term investors, the cost difference of 1.3% is 10 times of one-sided trading a month, so that they will not care whether the financing interest is 2% of the private or 0.8% of the securities companies The loan time is flexible. At present, the financing of securities companies can take as short as three months and as long as six months; Private stock market lending can be one month (few companies do), and the longest can be a year or even longer The closing mechanism is flexible. At present, the closing line of securities companies' financing is relatively high, which is 1.25 times of the loan amount, and it is sold automatically by the computer system; Private stock market loan can be closed only when it is 1.1 times of the loan amount. If the margin can not be supplemented, we can negotiate to reserve the matching funds according to the remaining margin and transfer the remaining funds out of the account, That is to say, for the stock market financing of 300000 yuan, there must be 100000 yuan of margin, a total of 400000 yuan can be used for stock investmentboth sides need to sign a loan agreement, which stipulates the loan term, interest rate and closing line. The securities account must be the securities account opened by the lender
generally, stock market loans are made on an annual or quarterly basis, and some powerful companies also try to borrow money on a monthly or even daily basis (positive standard investments are made on a monthly or daily basis)
at present, private stock market lending is still in its infancy, and the areas with relatively mature financial development are not large-scale. In Beijing, Shanghai, Shenzhen and other cities, private equity companies are mainly used to raise funds. In the face of ordinary investors, Wuhan Zhengbiao Investment Co., Ltd., owned by Tan Zhengbiao, a famous stock market celebrity, has the best reputation, Celebrity integrity protection
according to the provisions of the criminal law and the eighth amendment to the criminal law, a criminal case shall be filed in case of any of the following circumstances and serious circumstances: (1) forced purchase and forced sale of goods 2 Forcing others to provide or receive services 3 Forcing others to participate in or withdraw from bidding or auction 4 Forcing others to transfer or purchase shares, bonds or other assets of a company or enterprise 5 Forcing others to participate in or withdraw from specific business activities. It can be seen that this crime must reach the standard of "serious circumstances"
"those who force others to provide or accept services by means of violence or threat, if the circumstances are serious, shall be put on file for investigation. The "violence" here refers to the perpetrator's strike or coercion on the victim's body, which makes him have to provide service to the perpetrator or accept the perpetrator's service. The "threat" here means that the perpetrator threatens the victim with immediate violence, or carries out mental coercion in other ways, so that the victim has to provide services to the perpetrator or accept the services of the perpetrator out of fear.
May 18, 2010
debit: trading financial assets --- cost 320000
investment income 1020
dividends receivable 20000
Credit: bank deposit 30
December 31, 2010
debit: fair value change profit and loss 30000
Credit: trading financial assets 30000
April 20, 2011 Daily
debit: bank deposit 259140
investment income 30860
Credit: trading financial assets 290000
debit: dividends receivable
Credit: investment income
actually receive dividends,
debit: bank deposit
Credit: dividends receivable
for example, on January 1, 2012, your company bought shares with 10000 yuan (regardless of transaction costs)
debit: trading financial assets - original value 10000
Credit: bank deposit 10000
on March 1, 2012, it increased by 500 yuan to 10500 yuan< On June 1, 2012, it dropped 1000 yuan to 9500 yuan
debit: profit and loss from changes in fair value 1000
Credit: trading financial assets - changes in fair value 1000
as an ordinary investor, it's better not to engage in St stock.