问题已解决
大股東占股85%,小股東占股15%,大股東未全額出資,小股東全額出資,按認(rèn)繳比例15%計(jì)算少數(shù)股東權(quán)益,如何做合并抵消分錄
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冉老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,稅務(wù)師,中級(jí)會(huì)計(jì)師,初級(jí)會(huì)計(jì)師,上市公司全盤(pán)賬務(wù)核算及分析
你好,學(xué)員,這個(gè)大股東沒(méi)有實(shí)際出資的話(huà),大股東是公司嗎
2022 05/30 18:13
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2022 05/30 18:18
是的公司
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2022 05/30 18:18
母公司,現(xiàn)在要合并
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2022 05/30 18:22
母公司實(shí)際出資了,出了百分之八十三
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2022 05/30 18:23
未足額出資
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2022 05/30 18:47
沒(méi)有實(shí)際出資不能合并的
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2022 05/30 18:47
沒(méi)有足額出資,出資了一部分
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2022 05/30 18:49
這樣的話(huà),合并的話(huà),權(quán)益法,長(zhǎng)期按照凈利潤(rùn)乘以比例
少數(shù)股東按照凈利潤(rùn)乘以少數(shù)股東比例的
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2022 05/30 18:52
我按認(rèn)繳比例計(jì)算的,借貸不平
FAILED
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2022 05/30 18:53
您看差額我應(yīng)該計(jì)入什么科目呢
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2022 05/30 19:04
都是乘以比例計(jì)算的嗎,學(xué)員
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2022 05/30 19:05
對(duì)的,按認(rèn)繳15%
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2022 05/30 19:06
不能按照認(rèn)繳。要按照實(shí)繳,
差額是資本公積
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2022 05/30 19:07
按實(shí)繳就沒(méi)有差額了,按認(rèn)繳差額計(jì)入資本公積是吧
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2022 05/30 19:09
按認(rèn)繳差額計(jì)入資本公積
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