问题已解决
老師,這道題第一步,是同一控制下取得的長投,為什么差額是資產(chǎn)處置損益?不是資本公積? 非同一控制下取得,才是資產(chǎn)處置損益啊
FAILED
FAILED
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您好,您問的問題和所發(fā)的圖片不匹配嗎?
2022 11/15 09:28
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2022 11/15 09:34
是這道題,答案
借:長期股權(quán)投資 1000
資產(chǎn)處置損益 200
貸:固定資產(chǎn)清理1200
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2022 11/15 09:38
固定資產(chǎn)處置所發(fā)生的損益是計入資產(chǎn)處置損益 的,和是同一控制和非同一控制沒有關(guān)系的?,F(xiàn)在題目是用固定資產(chǎn)換股權(quán),也就是說,對固定資產(chǎn)進行處置
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2022 11/15 10:21
同控,的差額是沖減資本公積和留存收益
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2022 11/15 10:30
轉(zhuǎn)讓的非現(xiàn)金資產(chǎn)以及所承擔(dān)債務(wù)賬面價值之間的差額,應(yīng)當(dāng)調(diào)整資本公積;資本公積不足沖減的,調(diào)整留存收益。那答案有誤了。
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