The accounting entries for stock purchase are as follows:

1. Deduct from the amount of stock issuance according to the directly related expenses such as handling fees and commissions.

2. according to the amount of stock issuance, the amount of net income after deducting the corresponding issuance fee is included in the subject of "bank deposit".

3. According to the number of shares issued.

when buying stocks, the accounting treatment should be carried out:

Borrowing: transactional financial assets-cost (according to its fair value), investment income (according to the transaction costs incurred), interest receivable (according to the interest that has expired but has not yet been paid), dividend receivable (declared but not yet paid in cash)

Lending: bank deposit (according to the actual price paid), the transaction costs refer to those that can be directly attributed to the purchase.

finally, check whether there are any mistakes, prepare accounting statements and file tax returns.

expanding materials

stock functions:

1. allocating relevant resources according to sales plans and strategies (including: establishing sales organizations and training sales personnel), etc.

2. sales personnel make their own sales plans according to their own goals, budgets and the company's sales strategies

3. determining sales targets and budgets according to the company's strategic planning

4.