问答题

根据以下业务写分录：A公司2006年2月1日购买B公司股票。准备短期持有。支付73 000元，其中有已宣告但尚未发放的股利3 000元。2006年3月1日收到发放的股利3 000元。2006年7月1日收到发放的上半年的股利1 500元。请做购买、两次收到股利的分录。

【参考答案】

2006年2月1日
借：可供出售金融资产——成本70 000
应收股利3 000
贷：银行存款73 000
2006年3月1日
借：银行存款3 000
贷：应收股利3 000
2006年7月1日
借：应收股利1 500
贷：投资收益1 500
借：银行存款1 500
贷：应收股利1 500

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