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How to do a good job in accounting for the use of trust assets in the financial industry
1. Trust loan:
Trust loans include long-term trust loans and short-term trust loans. Short-term trust loans refer to trust loans with a term of no more than one year; Long-term trust loans refer to trust loans with a term of more than one year.
When issuing trust loans, the borrower should first apply, and the trust and investment company should review the reasons, projects and repayment ability of the loans. In line with the loan principles and conditions, a loan contract should be signed with the borrower, and the borrower should fill in the loan documents and submit them to the trust and investment company for loan issuance procedures.
The trust and investment company transfers the loan issuing bank to the borrower's deposit account, and its accounting entries are: debit the subjects of "long-term trust loan" and "short-term trust loan" and credit the subjects of "trust monetary fund".
When receiving the interest paid by the borrower, debit the subjects such as "trust monetary funds" and credit the subjects of "trust loan interest income".
When the loan expires, the trust and investment company will recover the loan, debit the title of "trust money fund" and credit the titles of "long-term trust loan" and "short-term trust loan".
2. Trust investment:
Trust investment includes short-term trust investment and long-term trust investment. Short-term trust investment refers to trust investment that can be realized at any time and will not be held for more than one year, including stocks, bonds and funds. Long-term trust investment refers to trust investment other than short-term trust investment, including equity investment and debt investment.
When a trust investment occurs, a trust investment company shall debit the related assets such as "long-term trust investment" and "short-term trust investment" and credit the "trust monetary fund" according to the actual payment and related expenses.
When a trust and investment company receives dividends and bond interest, it debits the subjects such as "trust monetary funds" and credits the subjects such as "trust investment bond interest income" and "trust investment dividend income".
When a trust investment company sells its trust investment, it debits the title of "Trust Monetary Fund" according to the recovered funds, credits the title of "Long-term Trust Investment" and "Short-term Trust Investment" according to the book value of the trust investment, credits the difference to the title of "Trust Investment Stock Price Difference Income" and "Trust Investment Bond Price Difference Income", credits the trust investment income and debits the trust investment loss.
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