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老師,盈余公積和利潤分配的數(shù)怎么得來的
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成本模式轉(zhuǎn)為公允價(jià)值模式的會(huì)計(jì)分錄如下:
借:投資性房地產(chǎn)——成本(變更日公允價(jià)值),投資性房地產(chǎn)累計(jì)折舊(攤銷),
貸:投資性房地產(chǎn)(原價(jià)),
利潤分配——未分配利潤(或借記),
盈余公積
2023 06/10 15:59
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一休哥哥老師 
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2023 06/10 16:00
成本模式轉(zhuǎn)為公允價(jià)值模式的,應(yīng)當(dāng)作為會(huì)計(jì)政策變更處理。所以調(diào)整盈余公積=1100-800=30
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一休哥哥老師 
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2023 06/10 16:00
所以調(diào)整盈余公積=1100-800=300
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m80258768 
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2023 06/10 16:42
為什么分錄盈余公積是30呢
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一休哥哥老師 
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2023 06/10 19:42
按照10%提取盈余公積
我們做會(huì)計(jì)分錄都是按10%來提取=300*10%=30
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一休哥哥老師 
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2023 06/11 11:21
希望您給出五星好評(píng),謝謝。
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