问题已解决
為什么成本法和權(quán)益法轉(zhuǎn)公允價值,不能計算賣出的賬面價值,
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怎么不能計算賣出的賬面價值呢
2022 02/21 22:10
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2022 02/21 22:19
比如,我有公司40股權(quán),賬面價值1250萬元,賣了75%,收1000萬元,剩余股權(quán)公允價值350,問,投資收益是有多少是賣出的,剩余部分計入公允價值變動損益有多少?
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2022 02/21 22:22
剩余部分的公允價值和賬面價值是計入投資收益的
賣出的部分如果有公允價值變動是要轉(zhuǎn)投資收益的
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2022 02/21 22:27
我知道啊,所以我說是不是不能計算賣出的賬面價值
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2022 02/21 22:28
老師說可以計算,我想知道怎么算的
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2022 02/21 22:28
想了解一下分別計算的,不是合計的
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2022 02/21 22:29
賬面價值不就是你原來股份的持續(xù)計算的賬面價值X15%=1250X15%=187.5
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2022 02/22 02:31
出售的賬面價值:1250*75%=937.5,
余下的賬面價值:1250*0.25=312.5
出售獲得的存款:1000,
余下的交易性金融資產(chǎn)公允:350
所以,出售獲得的損益:1000-937.5=62.5
余下獲得的損益:350-312.5=37.5
62.5%2b37.5=100.這樣嗎
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2022 02/22 11:09
學(xué)員您好,您的理解是正確的
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