參考答案：

(1)A公司取得甲公司股票不打算近期出售，應(yīng)作為可供出售金融資產(chǎn)核算；A公司取得乙公司股票準(zhǔn)備近期出售，應(yīng)作為交易性金融資產(chǎn)核算。 (2)A公司的相關(guān)會計分錄為：借：固定資產(chǎn)清理 150 累計折舊 120 固定資產(chǎn)減值準(zhǔn)備 30 貸：固定資產(chǎn) 300 借：可供出售金融資產(chǎn)--成本 260 交易性金融資產(chǎn)--成本 368.5 貸：銀行存款 82.5 主營業(yè)務(wù)收入 300 應(yīng)交稅費--應(yīng)交增值稅（銷項稅額） 51 固定資產(chǎn)清理 150 營業(yè)外收入 45 借：營業(yè)稅金及附加 (300×10%)30 貸：應(yīng)交稅費--應(yīng)交消費稅 30 借：主營業(yè)務(wù)成本 180 貸：庫存商品 180 (3)處置甲公司投資對損益的影響=240-(150+50)=40（萬元）處置乙公司投資對損益的影響=55×6.70-(200+80)+80=168.5（萬元）因此，該非貨幣性資產(chǎn)交換對B公司損益的影響=40+168.5=208.5（萬元）【Answer】 (1) As A Company does not intend to sell shares of Jia Company in the near future, the shares should be recognized as available for sale financial assets;A Company intends to sell shares of Yi Company, the shares should be recognized as tradable financial assets. (2) The relevant accounting entries are: Dr: Disposal of fixed assets 150 Accumulated depreciation 120 Impairment provision of fixed assets 30 Cr: Fixed assets 300 Dr: Available for sale financial assets--cost 260 Tradable financial assets-- cost 368.5 Cr: Cash at bank 82.5 Main business revenue 300 Tax and dues payable-- VAT payable (Output VAT) 51 Disposal of fixed assets 150 Non-business income 45 Dr: Business tax and surcharges (300×10%)30 Cr: Tax and dues payable -- consumption tax payable 30 Dr: Main business cost 180 Cr: Finished goods 180 (3) The effect of disposing investment in Jia Company on profit or loss=240 - (150+ 50) =40 (ten thousand Yuan) The effect of disposing investment in Yi Company on profit or loss=55×6.70 -( 200+ 80)+80=168.5 (ten thousand Yuan) So, the effect of the non-currency asset exchange on profit or loss of B Company=40+168.5 =208.5 (ten thousand Yuan)

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