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公司系在中國注冊的一家有限責任公司,以人民幣作為記賬本位幣。以下業(yè)務是該公司20×7年1月~3月發(fā)生的相關業(yè)務事項:
(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30萬美元購入X公司10萬股B股票,每股價格3美元,共支付300萬美元。當日匯率為$1=¥;7.60.A公司另外支付交易費用2萬元人民幣。A公司持有該股票的目的是為了交易。20×7年3月31日,A公司仍持有該股票,市場公允價值為每股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公司從海外一家公司以20萬美元購入一臺設備,當日匯率為$1=¥7.30.根據(jù)買賣合同約定,3個月內(nèi)付款。假定沒有發(fā)生其他相關費用。
(3)On Feb 10th,Company A exposed products to a US company with selling price of US$ 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公司銷售給一家美國公司一批貨物,價款為15萬美元,貨物已交付運輸將于60天內(nèi)到達。當日匯率為$1=¥7.36.假定不考慮增值稅。該批產(chǎn)品的成本為90萬元人民幣。
(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投資者投入資本100萬美元,當日匯率為$1=¥7.26,合同約定匯率為$1=¥7.30.款項當日已匯入A公司賬戶。接受投資后,A公司總資本為7000萬人民幣,W投資者占有10%的份額。
(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
其他相關資料:
a.20×7年3月31日匯率為$1=¥7.40;
b.A公司20×6年12月31日相關外幣賬戶期末余額資料如下:
賬戶 外幣余額匯率 人民幣余額
應收賬款800 7.62 6096
應付賬款 1200 7.62 9144
銀行存款 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.編制上述業(yè)務或事項的會計分錄;
2.編制對X公司進行股份投資的業(yè)務在20×7年3月31日的相關會計處理;
3.計算外幣賬戶20×7年第一季度的匯兌損益,并編制相關的會計分錄。