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收購(gòu)對(duì)方5%股份,對(duì)應(yīng)市值為一百萬(wàn),但是實(shí)際支付價(jià)款為125萬(wàn)。溢價(jià)的25萬(wàn)怎么處理?應(yīng)該也是入賬長(zhǎng)投哇?
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借:長(zhǎng)期股權(quán)投資125
貸:銀行存款125
2018 12/28 20:18
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2018 12/28 20:21
25萬(wàn)的會(huì)計(jì)分錄呢
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2018 12/28 20:21
好像是商譽(yù)
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