问题已解决
這一題ABCD四個(gè)選項(xiàng)都是對(duì)的吧
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你好!選擇A
甲公司因債務(wù)重組豁免的金額應(yīng)確認(rèn)為債務(wù)重組投資收益,甲公司的會(huì)計(jì)分錄為:
借:短期借款 300
應(yīng)付賬款 500
貸:短期借款——債務(wù)重組 180
應(yīng)付賬款——債務(wù)重組 300
投資收益 320
乙公司的會(huì)計(jì)分錄為:
借:應(yīng)收賬款——債務(wù)重組 300
投資收益 200
貸:應(yīng)收賬款 500
債權(quán)銀行的會(huì)計(jì)分錄為:
借:貸款——債務(wù)重組 180
投資收益 120
貸:貸款 300
FAILED
2022 06/18 04:03
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2022 06/18 14:53
為什么是投資收益?乙是甲的股東,債務(wù)豁免了不是走資本公積嗎?
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2022 06/18 14:54
按現(xiàn)行準(zhǔn)則不記入資本公積的
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2022 06/18 15:22
按什么準(zhǔn)則不計(jì)入資本公積的?跟講義上的這個(gè)例題類似,講義上就不計(jì)入當(dāng)期損益,而是計(jì)入資本公積
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2022 06/18 15:35
是的,那就應(yīng)該是全對(duì)了。(考試時(shí)按講義做題)
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