问题已解决
老師,這題選哪個答案?
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你好,可以把問題完整的列出來嗎,包括圖片,公式,**目等
如果我無法回答,其他老師也可以看到的
2023 08/06 22:42
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2023 08/06 22:45
這個圖片
FAILED
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2023 08/07 06:25
這個的話 非同控合并 就是以付出成本的公允價值 計(jì)算的呀 至于發(fā)行費(fèi)用300萬元 不影響長投成本 是沖減資本公積的哦
要選擇9000的
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2023 08/07 07:01
請問20%下權(quán)益法下應(yīng)該用公允價值為啥不用4500
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2023 08/07 07:04
可以在題目里面標(biāo)注一下嗎,你問的問題的來源
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2023 08/07 07:06
這是昨晚的圖片老師看不到嗎?
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2023 08/07 07:07
接上圖的
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2023 08/07 09:11
他的意思是非同一控制下的,因此要用公允價值的
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2023 08/07 10:01
9000是那幾個數(shù)相加?
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2023 08/07 10:02
老師這題答案是13000
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2023 08/07 10:10
甲公司取得乙公司的股權(quán)屬于非同一控制下的企業(yè)合并,長期股權(quán)投資的初始投資成本
=付出對價的公允價值=1 500×6=9 000(萬元),股票發(fā)行費(fèi)用應(yīng)當(dāng)沖減資本公積。
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2023 08/07 10:22
老師這題答案是13000
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2023 08/07 10:23
你看一下我的回復(fù),不是這樣算的
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2023 08/07 11:26
老師答案不對
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2023 08/07 11:28
你看一下題目的解析,不是這樣的哦
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2023 08/07 18:47
老師解析在這啊
FAILED
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2023 08/07 20:25
這個答案是有問題的,這個是非同一控制下的合并的
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2023 08/07 20:32
我很無語了
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2023 08/07 20:36
長期股權(quán)投資初始成本按賬面余額(或公允價值)和相關(guān)稅費(fèi)之和確認(rèn),如果賬面余額小于公允價值,就以公允價值為初始計(jì)量,并將多出來這部分確認(rèn)營業(yè)外收入,如果賬面余額大于公允價值,就不做調(diào)整,按賬面余額計(jì)量.
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