问题已解决
發(fā)行債券取得投資時發(fā)生的傭金、手續(xù)費要計入債券的初始計量金額,不計入長期股權(quán)投資的初始投資成本。老師,麻煩解釋一下
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您好,您買過基金類的么?
2021 06/15 18:22
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思頓喬老師 
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2021 06/15 18:23
就是說那些是手續(xù)費,與原始投資資本無關(guān)
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2021 06/15 19:45
借:長投,貸:應(yīng)付債券-成本 應(yīng)付債券-利息調(diào)整,這不就是計入長投的初始成本了?是哪里出了問題[捂臉]
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思頓喬老師 
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2021 06/15 19:52
借:銀行存款
貸:應(yīng)付債券——面值
——利息調(diào)整
借:應(yīng)付債券——利息調(diào)整
貸:銀行存款
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