当前位置:财税问题 >
中級(jí)職稱(chēng)
问题已解决
這道題應(yīng)該怎么寫(xiě),分錄寫(xiě)清楚一些?
FAILED



這個(gè)題目具體哪一個(gè)細(xì)節(jié)你還不明白?
2024 06/09 19:43

84784950 

2024 06/09 20:07
這是不一樣的題目

暖暖老師 

2024 06/09 20:41
1我們支付對(duì)價(jià)160萬(wàn)
按照比例是700*25%=175
借長(zhǎng)期股權(quán)投資投資成本175
貸銀行存款160
營(yíng)業(yè)外收入15

暖暖老師 

2024 06/09 20:43
2借應(yīng)收股利20
貸長(zhǎng)期股權(quán)投資損益調(diào)整20
借銀行存款20
貸應(yīng)收股利20
借長(zhǎng)期股權(quán)投資其他綜合收益25
貸其他綜合收益25
借長(zhǎng)期股權(quán)投資損益調(diào)整125
貸投資收益125
對(duì)損益影響金額是15+125=140

暖暖老師 

2024 06/09 20:44
3借銀行存款490
貸長(zhǎng)期股權(quán)投資投資成本175
-損益調(diào)整105
-其他綜合收益25
投資收益235
借其他綜合收益25
貸投資收益25
235+25=260

84784950 

2024 06/09 21:26
第一問(wèn)應(yīng)該按照支付對(duì)價(jià)160萬(wàn)元作為成本吧

暖暖老師 

2024 06/09 21:29
初始入賬成本是160
最后調(diào)整后是175

84784950 

2024 06/09 21:35
非同一控制下,不是這樣吧

暖暖老師 

2024 06/09 21:42
這是是權(quán)益法,同控和非同控是成本法,不一樣

84784950 

2024 06/09 21:48
第三題加起來(lái)不等于490

暖暖老師 

2024 06/09 21:51
借銀行存款490
貸長(zhǎng)期股權(quán)投資投資成本175
-損益調(diào)整105
-其他綜合收益25
投資收益185
借其他綜合收益25
貸投資收益25
235+25=260

84784950 

2024 06/09 21:55
應(yīng)該是185+25=210吧

暖暖老師 

2024 06/09 21:56
是的,你說(shuō)的是正確的
