问题已解决
您好老師,這題要求求長投初始投資成本不是應該是1000嗎?而4000不應該是長投初始入賬價值嗎?
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這一道題
FAILED
2021 12/31 07:32
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2021 12/31 07:37
可他問的是初始投資成本呀
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2021 12/31 07:38
初始投資成本和初始入賬價值不是應該不是一個意思嗎?
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2021 12/31 07:39
他只是增發(fā)了1000萬股
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2021 12/31 07:42
謝謝老師
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2021 12/31 07:31
同學你好,我是曉博老師,該問題由我解答
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2021 12/31 07:31
同學方便把題干發(fā)給我看下嗎
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2021 12/31 07:36
同學,這題考核的是同一控制下長投的初始入賬。
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2021 12/31 07:37
他的入賬成本就是他的入賬價值,就是原同一控制下母公司體現(xiàn)的賬面價值部分,100%合并行為發(fā)生后,新的長投入賬就應該是原母公司賬面金額的。
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2021 12/31 07:40
非同控下是你說的這樣,這題是同一控制下的企業(yè)合并,不涉及溢價問題
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2021 12/31 07:40
也不涉及營業(yè)外收入的,所以初始投資成本和入賬價值是一個呀
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2021 12/31 07:44
客氣啦,哪里有問題歡迎留言給我哦,對我的解答感覺可以的話辛苦同學給個好評鼓勵哈??
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