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這道題我怎么理解的初始成本比大小,12000大
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你好,同學(xué),這個(gè)題目是考核權(quán)益法核算下長(zhǎng)期股權(quán)投資入賬金額的問題
2022 03/22 13:25
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2022 03/22 13:28
公允價(jià)值部分是10000+1200=11200,可辨認(rèn)凈資產(chǎn)份額占60000*20%=12000,不調(diào)整嗎
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2022 03/22 13:29
初始入賬金額=10*1000+1200=112000
如果題目問的是賬面價(jià)值就是60000*20%=12000
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2022 03/22 13:33
800屬于調(diào)整部分,不屬于初始成本嘛
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2022 03/22 13:40
初始入賬的時(shí)候是直接以支付的對(duì)價(jià)入賬的,然后再進(jìn)行比較調(diào)整長(zhǎng)投賬面價(jià)值
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2022 03/22 15:21
哦 這里我有點(diǎn)混淆了
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2022 03/22 15:22
就是語言上的描述有點(diǎn)兒差異
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