問題已解決
請問,長期股權(quán)投資后續(xù)計量權(quán)益法,為什么還要計算初始成本?初始計量中的成本已經(jīng)計算過了呀,
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你好這里涉及可能調(diào)整初始成本
2021 04/14 11:15
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84784992 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 04/14 11:25
為什么后續(xù)計量成本還是計全部的成本價,調(diào)整不應(yīng)該只認差額嗎?
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 04/14 11:29
開始時也可能有差額計入營業(yè)外收入
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84784992 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2021 04/14 11:33
初始計量和后續(xù)計量,是先后關(guān)系嗎?每筆業(yè)務(wù)都是先做初始計量然后要做后續(xù)計量,嗎初始計量購進時做了分錄,在后續(xù)計量中相當于又做了一遍購進時的分錄,我弄糊涂了,
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 04/14 11:34
可以一步做的這里
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84784992 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 04/14 11:36
噢,那我就明白了,我一直以為初始計量入了成本,在這里又入一次成本,謝謝
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2021 04/14 11:40
不客氣麻煩給予五星好評
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