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【案例10】华远公司20x8年1月5日以银行存款购入天龙公司股票100 000股,每股面值12元,市价12．60元。华远公司的投资占天龙公司有表决权资本的65％,其投资成本与应享有天龙公司所有者权益份额相等。20x8年天龙公司全年实现净利润720 000元;20x9年2月宣告分派现金股利450 000元;20x9年天龙公司全年净亏损27 000 000元;2010年全年实现净利润960 000元。华远公司所得税税率33％。华远公司编制会计分录如下:
【Case 10】 Huayuan Company purchased 100,000 shares of Tianlong Company on January 5, 20x8, with a par value of 12 yuan and a market price of 12.60 yuan. The investment of Huayuan Company accounts for 65% of the total voting shares of Tianlong Company, and its investment cost is equal to the share of the owner of Tianlong Company. In 20x8, its annual net profit was 720,000 yuan. In February 20x9, it declared a cash dividend of 450,000 yuan. In 20x9, the company had an annual net sales of 27,000,000 yuan. In 2010, it achieved a net profit of 960,000 yuan. Huayuan company income tax rate of 33%. Huayuan company prepared accounting entries are as follows: