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<div id="qh83zb8" class="source-info"><span id="zol13yl" class="source"> 來源： <a href="/">會計學堂實務</a></span> <span id="i83vsjh" class="date">2021/12/31</span> <span id="du33zlj" class="views">1986人查看</span></div> <div id="zh08a0d" class="pro-mark"><img src="https://static.acc5.com/static_acc5/2018/images/ask_main/pro_mark_icon.png" alt> <span>精選回答</span></div> <div id="kfn3ba5" class="source-content mt-20"><p><img src="https://al3.acc5.com/_61ce6a7a46779.jpg" title="短期理財?shù)氖找嫒绾巫龇咒? alt="短期理財?shù)氖找嫒绾巫龇咒? width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"/></p><p><br/></p><p style="text-indent: 2em;">短期理財?shù)氖找孀龇咒洠?/p><p style="text-indent: 2em;">投入理財?shù)臅r候：</p><p style="text-indent: 2em;">借：交易性金融資產，</p><p style="text-indent: 2em;">貸：銀行存款等，</p><p style="text-indent: 2em;">收到理財收益的時候：</p><p style="text-indent: 2em;">借：銀行存款，</p><p style="text-indent: 2em;">貸：投資收益，</p><p style="text-indent: 2em;">交易性金融資產是指：企業(yè)為了近期內出售而持有的金融資產。通常情況下，以賺取差價為目的從二級市場購入的股票、債券和基金等，應分類為交易性金融資產，故長期股權投資不會被分類轉入交易性金融資產及其直接指定為以公允價值計量且其變動計入當期損益的金融資產進行核算。并且一旦確認為交易性金融資產及其直接指定為以公允價值計量且其變動計入當期損益的金融資產后，不得轉為其他類別的金融資產進行核算。</p></div>  <div id="yd36z8w" class="extend-box" style="display:;"><div id="a833sfs" class="title">擴展知識：</div> <div id="wkx6uwu" class="extend-list"> 1. <a target="_blank" href="/ask/question_1457422.html">理財收益如何做分錄</a></div><div id="cfs8lnz" class="extend-list"> 2. <a target="_blank" href="/ask/question_5673008.html">你好，公戶做的理財，收益該該如何記錄</a></div> <div id="um5ivdu" class="extend-list"> 3. <a target="_blank" href="/course/course_15872.html">2026年企業(yè)所得稅匯算清繳填報實戰(zhàn)精講：從基礎到案例輕松搞定</a></div><div id="q581r8o" class="extend-list"> 4. <a target="_blank" href="/course/course_15875.html">真賬實操會計校長班-四十期</a></div> <div id="56mq383" class="extend-list"> 5. <a target="_blank" href="http://www.job5191.cn/tools/taxable_labour/">應稅貨物或勞務</a></div><div id="ismr338" class="extend-list"> 6. <a 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借應收股利\n貸投資收益\n借應收股利\n貸銀行?",taketime:"1645769819",cat_id:b,from:f,teacher_head:l,user_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F50\u002F15\u002F27_avatar_middle.jpg?t=2026052703",reply_time:"2022-02-25"},{id:8888,adv:m,title:"我是一名會計,想問一下考個網絡學歷有用嗎？",reply:"眾所周知會計人如果要往上發(fā)展，是要不斷考證的",url:"https:\u002F\u002Fwww.job5191.cn\u002Fxueli\u002F?a_id=347"},{id:"10107086",title:"老師好，公司購買理財產品，收益或是虧損應如何做分錄？",tuid:"14059138",browse_count:"226",addtime:"03-18",status:a,uid:"9116787",reply:"?收益或是虧損都體現(xiàn)在投資收益",taketime:"1742269892",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F05\u002F91\u002F38_avatar_middle.jpg?t=1730557491",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F11\u002F67\u002F87_avatar_middle.jpg?t=1651203213",reply_time:"2025-03-18"},{id:"5692986",title:"短期理財收入計入什么會計分錄",tuid:k,browse_count:"704",addtime:"03-02",status:a,uid:"11080557",reply:"你好借交易性金融資產\n貸銀行?",taketime:"1646197811",cat_id:b,from:f,teacher_head:l,user_head:"\u002F\u002Fpic1.acc5.cn\u002F011\u002F08\u002F05\u002F57_avatar_middle.jpg?t=2026052703",reply_time:"2022-03-02"},{id:"5968496",title:"老師，您好，公司有短期投資購銀行理財產品，終止理財產品時虧了200元，\n我做分錄是：購買時：借短期投資-理財產品10000元，貸銀行存款10000元\n終止收到成本時，\n借銀行存款10000元，貸短期投資-理財產品10000，貸投資收益-200元，是這樣嗎",tuid:"18499",browse_count:"1177",addtime:n,status:a,uid:"10543272",reply:"同學你好\n是這樣的哦",taketime:"1649404107",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F000\u002F01\u002F84\u002F99_avatar_middle.jpg?t=1714028667",user_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F54\u002F32\u002F72_avatar_middle.jpg?t=1651204057",reply_time:"2022-04-08"},{id:"3230216",title:"賬上掛著短期借款，實收資本還未實繳，可以把短期借款直接轉入實收資本嗎？如何做分錄？涉及到短期借款利息嗎",tuid:"9105952",browse_count:"3458",addtime:"06-17",status:a,uid:"9081921",reply:"需要看這個短期借款找誰借的，銀行話這個有說股權轉讓給銀行嗎？沒有這個不能做",taketime:"1592349144",cat_id:b,from:"12",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F10\u002F59\u002F52_avatar_middle.jpg?t=1714044984",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F08\u002F19\u002F21_avatar_middle.jpg?t=1651203208",reply_time:"2020-06-17"},{id:"9402435",title:"老師，購買的短期理財產品收益，借：銀行存款貸：投資收益？",tuid:"9459290",browse_count:"305",addtime:n,status:a,uid:"9690407",reply:"你好，這個是收益\n\n非保本的，可以。",taketime:"1712571127",cat_id:b,from:e,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F45\u002F92\u002F90_avatar_middle.jpg?t=1714044742",user_head:"\u002F\u002Fpic1.acc5.cn\u002F009\u002F69\u002F04\u002F07_avatar_middle.jpg?t=1651203321",reply_time:"2024-04-08"},{id:"6243585",title:"財務部收回三個月的短期投資是12萬元(收益為2萬元)的會計分錄",tuid:"10971583",browse_count:"454",addtime:"05-25",status:a,uid:"14309788",reply:"同學\n\n借銀行存款 120000\n貸交易性金融資產 100000\n? ? 投資收益 20000",taketime:"1653482681",cat_id:b,from:"15",teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F010\u002F97\u002F15\u002F83_avatar_middle.jpg?t=1651204127",user_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F30\u002F97\u002F88_avatar_middle.jpg?t=2026052703",reply_time:"2022-05-25"},{id:"5666155",title:"老師，單位短期理財收益入哪個科目？",tuid:"12500621",browse_count:"808",addtime:"02-24",status:a,uid:"14834359",reply:"您好，記入到投資收益里面。",taketime:"1645666276",cat_id:b,from:f,teacher_head:"\u002F\u002Fpic1.acc5.cn\u002F012\u002F50\u002F06\u002F21_avatar_middle.jpg?t=1714045434",user_head:"\u002F\u002Fpic1.acc5.cn\u002F014\u002F83\u002F43\u002F59_avatar_middle.jpg?t=1651217771",reply_time:"2022-02-24"}],wendaInfor:{detail:{id:72425,title:"短期理財?shù)氖找嫒绾巫龇咒?,summary:"投入理財?shù)臅r候：\r\n借：交易性金融資產，\r\n貸：銀行存款等，\r\n收到理財收益的時候：\r\n借：銀行存款，\r\n貸：投資收益，\r\n交易性金融資產是指：企業(yè)為了近期內出售而持有的金融資產。",cat_id:o,content:"<p><img src="https:\u002F\u002Fal3.acc5.com\u002F_61ce6a7a46779.jpg" title="短期理財?shù)氖找嫒绾巫龇咒?quot; alt="短期理財?shù)氖找嫒绾巫龇咒?quot; width="800" height="320" border="0" vspace="0" style="width: 800px; height: 320px;"\u002F><\u002Fp><p><br\u002F><\u002Fp><p style="text-indent: 2em;">短期理財?shù)氖找孀龇咒洠?lt;\u002Fp><p style="text-indent: 2em;">投入理財?shù)臅r候：<\u002Fp><p style="text-indent: 2em;">借：交易性金融資產，<\u002Fp><p style="text-indent: 2em;">貸：銀行存款等，<\u002Fp><p style="text-indent: 2em;">收到理財收益的時候：<\u002Fp><p style="text-indent: 2em;">借：銀行存款，<\u002Fp><p style="text-indent: 2em;">貸：投資收益，<\u002Fp><p style="text-indent: 2em;">交易性金融資產是指：企業(yè)為了近期內出售而持有的金融資產。通常情況下，以賺取差價為目的從二級市場購入的股票、債券和基金等，應分類為交易性金融資產，故長期股權投資不會被分類轉入交易性金融資產及其直接指定為以公允價值計量且其變動計入當期損益的金融資產進行核算。并且一旦確認為交易性金融資產及其直接指定為以公允價值計量且其變動計入當期損益的金融資產后，不得轉為其他類別的金融資產進行核算。<\u002Fp>",addtime:"2021\u002F12\u002F31",browse_count:1986,edit_uid:304,is_collect:g,update_time:p,type:q,cover:g,expire_time:g,status:q,time:p,img:"https:\u002F\u002Fal3.acc5.com\u002F_61ce6a7a46779.jpg",js_addtime:r,up_time:r,cat:{id:o,name:"實務"}},next:{id:72426,title:"從境外采購后退貨，沒拿到發(fā)票，如何記賬"},prev:{id:4,title:"計提社保公積金會計分錄是什么"},relevant:[]},hot_problem:{code:200,message:c,data:[{id:88887,title:"保安證是否全國通用"},{id:93262,title:"營養(yǎng)師報考條件"},{id:41,title:"什么是ERP系統(tǒng)"}]},baidu:"{\"@context\":\"https:\u002F\u002Fziyuan.baidu.com\u002Fcontexts\u002Fcambrian.jsonld\",\"@id\":\"https:\u002F\u002Fwww.job5191.cn\u002Fwenda\u002Fquestion_72425.html\",\"appid\":\"1555105112845036\",\"title\":\"短期理財?shù)氖找嫒绾巫龇咒沑",\"pubDate\":\"2021-12-31T10:27:19\",\"upDate\":\"2021-12-31T10:27:19\",\"data\":{\"WebPage\":{\"headline\":\"短期理財?shù)氖找嫒绾巫龇咒沑",\"fromSrc\":\"會計學堂\",\"domain\":\"職業(yè)培訓\",\"category\":[\"問答\"]},\"Question\":[{\"acceptedAnswer\":\"投入理財?shù)臅r候：\\r\\n借：交易性金融資產，\\r\\n貸：銀行存款等，\\r\\n收到理財收益的時候：\\r\\n借：銀行存款，\\r\\n貸：投資收益，\\r\\n交易性金融資產是指：企業(yè)為了近期內出售而持有的金融資產。\"}],\"ImageObject\":[{\"contentUrl\":\"https:\u002F\u002Fal3.acc5.com\u002F_61ce6a7a46779.jpg\",\"scale\":\"5:2\"}],\"Author\":[{\"name\":\"會計學堂\",\"jobTitle\":[\"專注會計實操培訓\"],\"headPortrait\":\"https:\u002F\u002Fal3.acc5.com\u002F10909599_5df9d1ef59ed0.jpg\"}]}}"}],fetch:{"Footer:0":{linkData:[]}},error:d,state:{errRedirect:d,fromChannel:d,localStorage:{token:c,userInfo:{},fromChannel:d,kingdeeToken:d,wx:{hx:c,unionid:c},kingdeeInfo:{expire_num:s,uid:s,admin_id:c,dbid:c}}},serverRendered:m,routePath:"\u002Fwenda\u002Fquestion_72425.html",config:{_app:{basePath:"\u002F",assetsPath:"\u002F_nuxt\u002F",cdnURL:d}}}}("9","5","",null,"1","2",0,false,"理財收益如何做分錄","你好，公戶做的理財，收益該該如何記錄","9052138","\u002F\u002Fpic1.acc5.cn\u002F009\u002F05\u002F21\u002F38_avatar_middle.jpg?t=1716000000",true,"04-08",5,1640917639,1,"2021-12-31T10:27:19","-"));</script><script 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