The world is like a mirror: Frown at itand it frowns at you; smile, and it smiles too.世界犹如一面镜子：朝它皱眉它就朝你皱眉，朝它微笑它也吵你微笑。注会学习虽然艰苦，但只要坚持下来就是胜利，科教园注册会计师辅导班是您理想的学习伙伴。
1.Company A is a limited liability company located in China，With Renminbi(RMB¥;)as its recording currency.The following foreign currency transactions or events occurred in this company from January 20×7 through March 20×7。
A公司系在中国注册的一家有限责任公司，以人民币作为记账本位币。以下业务是该公司20×7年1月～3月发生的相关业务事项：
(1)On Jan 5tn，company A bought 1 00 thousands B shares of Company X(US$3 per share)for US$300 thousands.The spot exchange rate on that day Was$1=¥;7.60.In addition，company A paid transaction cost of￥20 thousands. Company A classified the investment as held for trading.Until March 3 1，20× 7，company A Was still holdingthe investment.The fair value of the share iS$4.5 per share on March 3 1，20×7.
1月5日，A公司以30万美元购入X公司10万股B股票，每股价格3美元，共支付300万美元。当日汇率为$1=¥;7.60.A公司另外支付交易费用2万元人民币。A公司持有该股票的目的是为了交易。20×7年3月31日，A公司仍持有该股票，市场公允价值为每股4.5美元。
(2)On March 20th， company A purchased equipment Y from an overseas company for US$200 thousands.The spot exchange rate on the purchase date Was $1=￥7.30.Based on the purchase agreement，the purchase price was to be settled in 3 months，although delivery was made immediately.Assume no tariff is levied on the purchase.
3月20日，A公司从海外一家公司以20万美元购入一台设备，当日汇率为$1=￥7.30.根据买卖合同约定，3个月内付款。假定没有发生其他相关费用。
(3)On Feb 10th，Company A exposed products to a US company with selling price of US$ 150 thousands.The delivery was made immediately and receivable was due within 60 days from delivery.The spot exchange rate on Feb 10th Was $1=￥7.36.Assume no valued-added tax(VAT) is levied on the export.The cost of the products Was ￥900 thousands.
2月10日，A公司销售给一家美国公司一批货物，价款为15万美元，货物已交付运输将于60天内到达。当日汇率为$1=￥7.36.假定不考虑增值税。该批产品的成本为90万元人民币。
(4)On March 1st，Company A accepted investment of US$1 000 thousands from investor W.The spot exchange rate on that day was $1=￥7.26，and the exchange rate set in the investment contract was $1=￥7.30.Remittance was made to Company As bank account on March 1st.After the investment，the total paid-in capital of Company A is ￥70000 thousands，among which investor W accounts for 10%。
3月1日，A公司接受W投资者投入资本100万美元，当日汇率为$1=￥7.26，合同约定汇率为$1=￥7.30.款项当日已汇入A公司账户。接受投资后，A公司总资本为7000万人民币，W投资者占有10%的份额。
(5)Other information：
a.The closing exchange rate on March 31，20×7 is $1=￥7.40.
b.The opening balances of foreign currency monetary accounts of Company A on Dec 31，20×6 are as follows：
Amount in US$
(in thousands) Exchange rate on Dec 3 1，20x6 Amount in RMB￥
(in thousands)
Accounts receivable 800 7.62 6 096
Accounts payable 1 200 7.62 9 144
Bank deposit 2 000 7.62 15 240
其他相关资料：
a.20×7年3月31日汇率为$1=￥7.40;
b.A公司20×6年12月31日相关外币账户期末余额资料如下：
账户 外币余额 汇率 人民币余额
应收账款 800 7.62 6096
应付账款 1200 7.62 9144
银行存款 2000 7.62 15240
Required：
1.Prepare accounting entries for above transactions or events.
2.Determine the carrying amount of investment in Company X‘S B shares on March 31，20×7 and prepare the related accounting entry.
3.Calculate the exchange income(or expense) of foreign currency monetary items for the first quarter of 20×7 and prepare the related accounting entry for recognizing foreign exchange income(or expense)。
要求：
1.编制上述业务或事项的会计分录;
2.编制对X公司进行股份投资的业务在20×7年3月31日的相关会计处理;
3.计算外币账户20×7年第一季度的汇兑损益，并编制相关的会计分录。
Answer(答案)：
1. Prepare accounting entries for above transactions or events.
(1)
Dr：Financial assets held-for-trading 2280
Investment income 20
Cr：Bank deposit 2300 (300×7.6+20)
借：交易性金融资产 2280
投资收益 20
贷：银行存款 2300(300×7.6+20)
(2)
Dr：Property，plant and equipment 1460
Cr：Accounts payable 1460 (200×7.3)
借：固定资产 1460
贷：应付账款 1460(200×7.3)
(3)
Dr：Accounts receivable 1104(150×7.36)
Cr：Sales revenues 1104
Dr：Cost of goods sold 900
Cr：Merchandise inventory 900
借：应收账款 1104(150×7.36)
贷：主营业务收入 1104
借：主营业务成本 900
贷：库存商品 900
(4)
Dr：Bank deposit 7260 (1000×7.26)
Cr：Issued capital 700
Capital surplus 6560
借：银行存款 7260(1000×7.26)
贷：实收资本 700
资本公积 6560
2. Determine the carrying amount of investment in Company X‘S B shares on March 31，20×7 and prepare the related accounting entry.
The carrying amount of investment in Company X‘S B shares on March 31，20×7：4.5×100×7.4=￥3330
Dr：Financial assets held-for-trading 1050(4.5×100×7.4-2280)
Cr：Changes of fair value of assets 1050
借：交易性金融资产 1050(4.5×100×7.4-2280)
贷：公允价值变动损益 1050
3.Calculate the exchange income(or expense) of foreign currency monetary items for the first quarter of 20×7 and prepare the related accounting entry for recognizing foreign exchange income(or expense)。
Dr：Accounts payable 244
Finance expense 166
Cr：Bank deposit 240
Accounts receivable 170
借：应付账款 244
财务费用 166
贷：银行存款 240
应收账款 170
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