1. 11/6 Short-term investment 69,000
Cash 69,000
11/30 Cash 850
Dividend Revenue 850
12/31 Unrealized Loss on investment 2,000
Market Adjustment--Trading 2,000
01/14 Cash 70,000
Shor-term investment 69,000
Gain on sale of investment 1,000
2.a. Long-term investment--available for sale 17,600
Cash 17,600
b. Cash 400
Dividend Revenue 400
c. Market Adjustment--AFS 400
Unrealized Gain--Equity 400
d. Cash 19,600
Long-term AFS Investment 17,600
Gain on Sale of investment 2,000
3. (1) Market Adjustment--Trading 4,000
Unrealized Gain --Income 4,000
Unrealized Loss--Equity 6,000
Market Adjustment-- AFS 6,000
(2) B/S(partial)
Current Assets
Shot-term investments, at fair value $ 124,000
Investments
Investment in stock of less than 20%
owned companies, at fair value 94,000
Stockholders' equity
Less: Unrealized loss on AFS (6,000)
I/S
Other revenue and gains
Unrealized gain on trading securities $ 4,000
4. 3/1 Long-term Investment in Bonds 618,000
Cash 618,000
9/1 Cash 27,000
Interest Revenue 27,000
Interest Revenune 1,286
Long-term Investment in Bonds 1,286
12/31 Interest Receivable 18,000
Interest Revenue 18,000
Interest Revenue 857
Long-term Investment in Bonds 857
5.課本後習題
--
一無所知的人，就一無所愛
一事不做的人，就一事不懂
一事不懂得人，就一無所值
那能夠懂得人，就能夠愛，能夠關懷，能夠瞭解.........
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