问题已解决
老師,我想問D選項(xiàng),少數(shù)股東損益為什么不是40而是60,他的現(xiàn)金股利不算嗎?
FAILED



你好熱愛學(xué)習(xí)的小天使
300凈利潤就是全部當(dāng)期損益包含分配的股利100了,所以確認(rèn)當(dāng)期少數(shù)股東損益=300*0.2=60
2020 11/06 20:01

84785038 

2020 11/06 20:17
老師,那現(xiàn)金股利100,不應(yīng)該減去20嗎

穆穆老師 

2020 11/06 21:15
不用減去哦,少數(shù)股東損益定義就是利潤表中歸屬少數(shù)股東那部分的,哪怕分配股利你想想20是不是也是流向少數(shù)股東的,少數(shù)股東損益所有權(quán)就是300哦。

84785038 

2020 11/06 21:20
老師你這個(gè)意思的話,那投資收益就是300*0.8=240嗎

穆穆老師 

2020 11/07 12:01
是的歸屬甲公司投資收益240歸屬少數(shù)股東損益60
