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沒(méi)有看懂這個(gè)題目為什么初始入賬價(jià)值是3300乘以0.7怎么來(lái)的呢?
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同學(xué)您好,
因?yàn)檫@個(gè)屬于同一控制下的企業(yè)合并,需要用在母公司持續(xù)計(jì)算的賬面價(jià)值*持股比例來(lái)計(jì)算;
題目中持續(xù)計(jì)算的賬面價(jià)值為:3000+300=3300
2020 04/12 16:02
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