問題已解決
長投權(quán)益法下,比如一個公司2016.7.1入股A公司,那么A公司17年宣告分派16年股利時,公司算應(yīng)收股利是否考慮時間權(quán)重?
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一般都不考慮的,直接按收到的金額確認投資收益
2018 09/22 11:19
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2018 09/22 11:20
長投權(quán)益法宣告分派股利,是借長投,貸應(yīng)收股利,和投資收益沒有關(guān)系呢
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2018 09/22 11:24
長投權(quán)益法宣告分派股利,是借:應(yīng)收股利,貸:長投—損益調(diào)整,是跟投資收益沒有關(guān)系
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2018 09/22 11:28
是的啊,因為確認長投-損益調(diào)整,貸投資收益時考慮了時間權(quán)重的
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2018 09/22 11:29
是的,但是一般分紅款不是去考慮這個時間權(quán)重了,因為你取得的長投的成本已經(jīng)考慮了這個要分紅的款項
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