问题已解决
群里高手們,咨詢個合并報表的問題啊。2019年購買少數(shù)股東權(quán)益時,當(dāng)初母公司的合并抵消分錄是: 借:少數(shù)股東權(quán)益 100 貸:長期股權(quán)投資 50 貸:資本公積(差額) 50 那2020年的合并報表中,去年購買少數(shù)股東權(quán)益時的這個分錄在合并報表中 借:少數(shù)股東權(quán)益 100 貸:長期股權(quán)投資 50 貸:資本公積(差額) 50 這筆分錄還要寫嗎?或者還需要再做其他什么處理???
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去年的分錄要過下來的,要繼續(xù)寫的。
2020 02/24 10:52
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2020 02/24 10:54
寫下來后,還需要做其他處理嗎?
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2020 02/24 10:55
現(xiàn)在單體報表確定當(dāng)年確認(rèn)的少數(shù)股東權(quán)益,然后在合并報表層面進行抵消
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2020 02/24 10:58
去年少數(shù)股東權(quán)益和歸屬于母公司的所有者權(quán)益是有差異的,今年平了,就覺得不對按理說這個差異應(yīng)該一直存在的才對呀
FAILED
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2020 02/24 10:59
下面的是去年的,上面0的是今年一月份的
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2020 02/24 11:19
去年的差異跟今年不存在邏輯關(guān)系,去年的差額已經(jīng)在去年處理平了,這個差異不會在當(dāng)年存在
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2020 02/24 11:22
額,那就是沒差異就對了?我一直覺得我做平了應(yīng)該是哪里出問題了,謝謝老師
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2020 02/24 11:23
不用客氣,滿意請給五星好評,謝謝
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