问题已解决
請問老師,母子公司抵消分錄都抵消什么呢?
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你好 母子公司首先要抵消雙方的內部交易 然后就是母公司的長投和子公司未分配利潤抵消
2021 07/06 11:45
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2021 07/06 11:56
母公司長投與子公司的實收資本抵消對吧
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2021 07/06 11:57
母公司投資100萬就抵消100萬對嗎
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2021 07/06 12:01
是的,你的理解是正確的。
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2021 07/06 12:08
請問老師,子公司賬面除了母公司投資之外的,還有個人投資50萬。這個50萬做抵消時還用考慮嗎?
FAILED
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2021 07/06 12:40
是的 需要抵消 計入少數(shù)股東權益
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2021 07/06 14:00
請問老師,母公司6月資產(chǎn)負債表的少數(shù)股東權益在哪里體現(xiàn)呢?
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2021 07/06 14:02
我在母公司資產(chǎn)負債表里沒有看到少數(shù)股東權益呀?
FAILED
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2021 07/06 14:08
少數(shù)股東權益是在合并報表里面列示。
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2021 07/06 14:11
也就是說,母公司資產(chǎn)負債表了沒有少數(shù)股東權益的體現(xiàn)對嗎?
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2021 07/06 15:23
是的,你的理解正確,母公司只不過是個別報表。
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2021 07/06 16:06
請問老師,合并資產(chǎn)負債表里的少數(shù)股東權益是怎么計算的呢?
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2021 07/06 16:14
子公司凈資產(chǎn)乘以持股比例
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2021 07/06 16:36
請問老師,凈資產(chǎn)就是所有者權益,所有者權益包含:注冊資本500,實收資本 (國有法人100萬+其他單位投資到賬50萬(350萬沒有給))未盈余公積 5萬未分配利潤 -7億,請問我的少數(shù)股東表決權比例是按400/500=80%對嗎?
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2021 07/06 16:46
是的!你的理解正確!
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2021 07/06 17:09
100+50+5-7(萬元)=148*80%=118.4萬元(少數(shù)股東權益占這么多嗎?認繳金額才占50萬)
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2021 07/06 17:10
注冊資本中少數(shù)股東雖然是400萬,但實際認繳才30萬
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2021 07/06 18:39
和認繳無關 看未分配利潤這些
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