stock purchase entry1. Buying stocks as tradable financial assets:
- Borrowing: Trading financial asset-cost
dividends receivable
Return on investment (transaction fee)
Credits: Bank deposits
2. Buying stocks as investments in other equity instruments:
- Borrowing: other equity instrument investment-cost (sum of fair value and transaction cost)
dividends receivable
Credits: Bank deposits
3. Buying stocks as a short-term investment:
- Borrowing: Short term investments-stocks
Credits: bank deposits (if the actual purchase price for the stocks includes the declared but undistributed cash dividends, it shall be calculated based on the actual purchase price and relevant taxes after deducting the declared but undistributed cash dividends. The entry is: Borrowing: short-term investment/long-term equity investment dividends; Credits: bank deposits)
4. When an enterprise purchases stocks as a long-term investment, it should be recorded at cost. If several stocks are purchased at one time, their cost can be allocated according to the market price of each stock according to the weighted-average method. If only one of the stocks purchased at one time has a certain market price, the entire price can be allocated as the cost of the stock according to the known market price. The entries are: Borrowing, Long-term equity investment loan, Bank deposit and other related subjects.
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Model of purchase and sales contractThe following is a sample purchase and sales contract:
Party A (the buyer):_______________________
Party B (the seller):___________________
I. List of goods and price (Note: The above contract price has included all the taxes, shipping fees, customs clearance fees, etc.).
II. Delivery of goods
1. Delivery time: _________________
2. Delivery location: _________________
3. Delivery method: _________________.
III. Method of payment
1. The deposit of this contract is___________Yuan, which shall be paid by_____________
2. Party A shall pay the balance of the corresponding goods to the account designated by Party B on the day of delivery. Party B's designated collection account information: account name: _________________
IV. Quality standards
1. Party B promises that the goods supplied meet the requirements and inspection and quarantine standards of the relevant administrative agencies.
2. Party B shall provide Party A with the relevant documents (such as customs declaration form, entry inspection and quarantine certificate, etc.) of the goods.
3. If Party A has any objection to the quality of the goods and has reasonable basis, Party B shall provide the corresponding proof in time. Party A may also entrust a qualified third-party professional organization to conduct appraisal. If the objection is established after appraisal, the appraisal fee shall be paid by Party B.
4. If Party A has any objection to the quality of the goods, it shall be pointed out when picking up the goods. If Party A does not raise any doubts about the quality of the goods when picking up the goods, Party A has no right to ask Party B to bear the responsibility for the unqualified quality of the goods.
V. Liabilities for Breach of Contract
1. Party A shall make payment according to the time stipulated in this contract. Otherwise, Party B shall pay the penalty of________
2. Party B shall fulfill the delivery obligation in strict accordance with the contract. If Party B delays the delivery of the goods, for each day of delay in delivery, Party B shall pay a penalty equivalent to________of the contract price.
3. As the goods involved in the contract are food (if applicable), if the quality of the goods delivered by Party B does not conform to the agreement, it shall be deemed as a fundamental breach of contract by Party B and Party B shall compensate Party A for the actual losses.
4. Regardless of whether Party A has paid or not, Party B shall bear the damage and loss caused before the delivery of the goods; Party A shall bear the damage and loss caused after the delivery of the goods; Party B shall notify Party A to pick up the goods according to the agreement. If Party A delays the delivery without justifiable reasons, Party A shall bear the responsibility for the damage and loss of the goods caused by reasons that cannot be attributed to Party B during the delay.
5. If Party A has any of the following behaviors, it will be deemed as a fundamental breach of contract by Party A. Party B has the right to terminate the contract, dispose of the goods on its own, and request Party A to bear the penalty of______of the total contract price in accordance with the provisions of paragraph 1 of this article:
(1)Party A provides false documents, materials or information to Party B, or violates other promises in this contract;
(2)After receiving the written notice from the supplier, the buyer failed to collect all the goods within the stipulated time limit and failed to provide a written extension certificate to Party B;
(3)Party A has delayed the payment of the corresponding goods and refuses to pay after Party B's reminder.
6. Both parties shall consciously perform this contract in the principle of honesty and credibility. If any party fails to perform its obligations in the manner stipulated in this contract in time, resulting in any loss to the other party, the breaching party shall bear the corresponding responsibility for breach of contract.
There were also the following sample sales contracts:
Party A: ____________
Party B: _____________
1. The name, trademark, model number, quantity and amount of the product.
Second, quality requirements and technical standards: Party B must carry out production according to the technical drawings provided by Party A. The quality shall conform to the industry standards. If there are any quality problems, Party B shall be responsible for replacing them for free and guarantee that the new products will be in place within the stipulated working days.
III. Delivery time and place: See the above table for details. Party B will deliver the goods to the place designated by Party A, and Party B will bear the transportation fee.
IV. Settlement Method and Time Limit: After Party A receives the goods and passes the inspection, and the accumulated payment for goods reaches a certain amount, Party B will issue a certain proportion of value-added tax, and Party A will pay off the payment.
5. Quality problems and time limit: If there are any quality problems, Party A shall propose to Party B within a specified working day after receiving Party B's products. For devices with quality problems, Party B shall return or exchange them unconditionally.
VI. Liabilities for Breach of Contract:
1. If Party A fails to make payment on time, Party B shall be compensated for a certain percentage of the total amount of the delayed payment as penalty for breach of contract for each day of delay.
2. If Party B fails to deliver the goods on time, for each day of delay, Party B shall bear a certain proportion of the total amount of the goods for the delayed delivery as compensation for breach of contract.
VII. Ways to resolve contractual disputes:
If any dispute arises during the performance of this contract, both parties shall settle it through friendly negotiation. If the negotiation fails, both parties may apply to the Arbitration Committee for arbitration or directly file a lawsuit in the local people's court where Party A is located.
8. This contract is made in two copies, with each party holding one copy. It shall come into effect on the date of signing and sealing by both parties. The faxed copy shall have the same legal effect as the original contract.
Also:
The supplier: (Party A)
Demander: (Party B)
On the principle of equality and mutual benefit, both parties have reached an agreement on the supply and sales of the following products and reached the following terms and conditions for both parties to strictly abide by:
1. Name of product, quantity, and amount: _____
Second, delivery place and method: The delivery place is a certain place, and the goods will be delivered within the stipulated days after receiving the payment.
Third, transportation method and cost burden: Party B will bear the burden.
4. Settlement Method: Pay in cash or bank transfer.
"Name of account: _______"& nbsp
5. Liabilities for breach of contract: If any party breached the contract, the breaching party would pay 1% of the payment amount as penalty to the observant party every day.
6. If there are special circumstances caused by other factors, the two parties shall resolve it through consultation according to the actual situation. If they are not in agreement, they may file a lawsuit to the people's court.
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The medal tally of the paralympicsAt the 2021 Tokyo paralympics, Wang Xiaomei won the C1 - 3 silver medal in the women's 3km individual track bicycle pursuit, winning the first medal for the China delegation. In the 2024 Paris paralympics, China ranked first in the gold medal and medal rankings with 94 gold medals and 220 medals. It was also first in all four individual rankings. The United Kingdom ranked second with 49 gold medals and 124 medals. The United States ranked third with 36 gold medals and 105 medals. The Netherlands ranked fourth, Brazil ranked fifth, Italy ranked sixth, and Ukraine was stronger than France. India ranked 18th with seven gold medals, and Vietnam ranked last with only one bronze medal. China Hong Kong, ranked 32nd with three gold and eight medals at the Paris paralympics, while Chinese Taiwan ranked 68th with five medals. In the 2008 Summer Olympics medal tally, 76 countries won medals, with China winning the most. While watching the Olympics, you can also read the wonderful novels related to the Olympics!
The latest Olympic medal tallyThe 2024 Paris paralympics began on August 28, 2024 local time, and ended on September 8, 2024. The Chinese team sent a total of 284 athletes. The final top three medals were: China, 94 gold medals, 76 silver medals, 50 bronze medals, a total of 220 medals; The United States had 36 gold medals, 42 silver medals, and 27 bronze medals, totaling 105 medals. While watching the Olympics, you can also read the wonderful novels related to the Olympics!
2020 Olympic medal tally overlordIn the 2020 Olympic Games (held in 2021), the United States topped the medal table with 39 gold, 41 silver, and 33 bronze medals. While watching the Olympics, you can also read the wonderful novels related to the Olympics!
How does the Tiger Tally taste?Let me recommend the novel 'Han Tian Ji' to you. The name of the main character of this book was Qin Feng. After he was lured to the Sutra Depository and triggered the restriction, he was strangely reborn. Moreover, another powerful soul appeared in his mind. The mysterious old man hiding in the gourd wanted to take him as his disciple! This was a Xianxia-Cultivation Civilization novel. Although the little dragon was not a parasite, the protagonist Qin Feng also obtained a lot of magical powers in different experiences. It was very exciting. I hope you like my recommendation.😗
Share some tally success story.One tally success story could be in a small business. They started using tally to manage their inventory. Before that, they had a lot of confusion with stock levels. With tally, they were able to accurately track what was in stock, what was sold, and what needed to be reordered. This led to fewer stockouts, increased customer satisfaction as products were always available, and ultimately, higher profits.
2 answers
2024-11-01 00:02
What are the key elements in a tally success story?Effective training of the staff using tally is also crucial. A manufacturing firm's tally success was partly due to well - trained employees. They knew how to use tally for cost accounting, inventory management, and financial reporting. This led to efficient operations, cost control, and better financial management.