1.Company A is a limited liability company located in China，With Renminbi(RMB￥;)as its recording currency.The following foreign currency transactions or events occurred in this company from January 20×7 through March 20×7。

A公司系在中國(guó)注冊(cè)的一家有限責(zé)任公司，以人民幣作為記賬本位幣。以下業(yè)務(wù)是該公司20×7年1月～3月發(fā)生的相關(guān)業(yè)務(wù)事項(xiàng)：

(1)On Jan 5tn，company A bought 1 00 thousands B shares of Company X(US$3 per share)for US$300 thousands.The spot exchange rate on that day Was$1=￥;7.60.In addition，company A paid transaction cost of￥20 thousands. Company A classified the investment as held for trading.Until March 3 1，20× 7，company A Was still holdingthe investment.The fair value of the share iS$4.5 per share on March 3 1，20×7.

1月5日，A公司以30萬(wàn)美元購(gòu)入X公司10萬(wàn)股B股票，每股價(jià)格3美元，共支付300萬(wàn)美元。當(dāng)日匯率為$1=￥;7.60.A公司另外支付交易費(fèi)用2萬(wàn)元人民幣。A公司持有該股票的目的是為了交易。20×7年3月31日，A公司仍持有該股票，市場(chǎng)公允價(jià)值為每股4.5美元。

(2)On March 20th， company A purchased equipment Y from an overseas company for US$200 thousands.The spot exchange rate on the purchase date Was $1=￥7.30.Based on the purchase agreement，the purchase price was to be settled in 3 months，although delivery was made immediately.Assume no tariff is levied on the purchase.

3月20日，A公司從海外一家公司以20萬(wàn)美元購(gòu)入一臺(tái)設(shè)備，當(dāng)日匯率為$1=￥7.30.根據(jù)買(mǎi)賣(mài)合同約定，3個(gè)月內(nèi)付款。假定沒(méi)有發(fā)生其他相關(guān)費(fèi)用。

(3)On Feb 10th，Company A exposed products to a US company with selling price of US$ 150 thousands.The delivery was made immediately and receivable was due within 60 days from delivery.The spot exchange rate on Feb 10th Was $1=￥7.36.Assume no valued-added tax(VAT) is levied on the export.The cost of the products Was ￥900 thousands.

2月10日，A公司銷(xiāo)售給一家美國(guó)公司一批貨物，價(jià)款為15萬(wàn)美元，貨物已交付運(yùn)輸將于60天內(nèi)到達(dá)。當(dāng)日匯率為$1=￥7.36.假定不考慮增值稅。該批產(chǎn)品的成本為90萬(wàn)元人民幣。

(4)On March 1st，Company A accepted investment of US$1 000 thousands from investor W.The spot exchange rate on that day was $1=￥7.26，and the exchange rate set in the investment contract was $1=￥7.30.Remittance was made to Company As bank account on March 1st.After the investment，the total paid-in capital of Company A is ￥70000 thousands，among which investor W accounts for 10%。

3月1日，A公司接受W投資者投入資本100萬(wàn)美元，當(dāng)日匯率為$1=￥7.26，合同約定匯率為$1=￥7.30.款項(xiàng)當(dāng)日已匯入A公司賬戶。接受投資后，A公司總資本為7000萬(wàn)人民幣，W投資者占有10%的份額。

(5)Other information：

a.The closing exchange rate on March 31，20×7 is $1=￥7.40.

b.The opening balances of foreign currency monetary accounts of Company A on Dec 31，20×6 are as follows：

Amount in US$

(in thousands) Exchange rate on Dec 3 1，20x6 Amount in RMB￥

(in thousands)

Accounts receivable 800 7.62 6 096

Accounts payable 1 200 7.62 9 144

Bank deposit 2 000 7.62 15 240

其他相關(guān)資料：

a.20×7年3月31日匯率為$1=￥7.40;

b.A公司20×6年12月31日相關(guān)外幣賬戶期末余額資料如下：

賬戶　外幣余額匯率　人民幣余額

應(yīng)收賬款800　7.62　6096

應(yīng)付賬款 　1200 　7.62 9144

銀行存款 　2000 　7.62 15240

Required：

1.Prepare accounting entries for above transactions or events.

2.Determine the carrying amount of investment in Company X‘S B shares on March 31，20×7 and prepare the related accounting entry.

3.Calculate the exchange income(or expense) of foreign currency monetary items for the first quarter of 20×7 and prepare the related accounting entry for recognizing foreign exchange income(or expense)。

要求：

1.編制上述業(yè)務(wù)或事項(xiàng)的會(huì)計(jì)分錄;

2.編制對(duì)X公司進(jìn)行股份投資的業(yè)務(wù)在20×7年3月31日的相關(guān)會(huì)計(jì)處理;

3.計(jì)算外幣賬戶20×7年第一季度的匯兌損益，并編制相關(guān)的會(huì)計(jì)分錄。