如果間一般有限公司買賣其他上市公司股票, 買入時$1-@10K股, 一路未放, 到YEAR-END時每股$3-, 到下年度以每股@2.50買出所有, 請新制下是否要當上年度是即時利潤? 那到下年度又如何做呢? THANK YOU.

引用:

原帖由 dejavu2003 於 2007-10-13 23:47 發表


Investments in securities can be classified into two categories : financial assets and available for sale investments.  Both are carried at fair value at balance date.  Changes in fair value of ...

條數係咪咁入:

DR. SECURITIES INVESTMENT (BS) $10,000
    CR. CASH & BANK (BS)                                   $10,000

YEAR END:

DR. SECURITIES INVESTMENT (BS) $20,000
    CR. GAIN ON SECURITIES INVESTMENT (PL)         $20,000

NEXT YEAR:

DR. CASH & BANK (BS)                                 $25,000
DR. LOSS OF SECURITIES INVESTMENT (PL) $5,000
CR. SECURITIES INVESTMENT 9BS)                                 $30,000

請指教, 謝.