问题已解决
老師,這個(gè)題目是不是就是取得的投資成本5100?這個(gè)是貶值了,如果升值是不是就是取得的投資成本加上升值
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沒太明白你什么意思。你這里初始投資成本是五千一,這個(gè)沒問題。
2021 03/01 16:30
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2021 03/01 16:35
老師,您看下,如果假設(shè)是第二種,那么影響營業(yè)成本的金額
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陳詩晗老師 
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2021 03/01 16:37
你這里影響營業(yè)成本的金額,就是你最開始取得的一個(gè)成本金額呀。
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2021 03/01 16:39
有點(diǎn)不明白,老師,那麻煩您看看這個(gè)題目和給出的答案。寫的分錄。
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2021 03/01 16:40
他的步驟是分兩步
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2021 03/01 16:43
就是說,首先你要把這個(gè)長期股權(quán)投資的這個(gè)賬面價(jià)值部分全部轉(zhuǎn)到你的其他業(yè)務(wù)成本。完了之后,還要把由于經(jīng)濟(jì)業(yè)務(wù)發(fā)生相關(guān)的公允價(jià)值變動(dòng)損益和這個(gè)其他綜合收益轉(zhuǎn)到其他業(yè)務(wù)成本,那么,轉(zhuǎn)了之后歸屬于其他業(yè)務(wù)成本的金額就是你的初始購買成本。
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2021 03/01 16:47
所以。營業(yè)成本就是投資的初始成本,與公允價(jià)值變動(dòng)沒關(guān)系,公允價(jià)值變動(dòng)的是反向結(jié)轉(zhuǎn)。是這樣么
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陳詩晗老師 
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2021 03/01 16:49
對(duì)的,就是這個(gè)意思,可以這個(gè)樣子理解。
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2021 03/01 16:59
感謝老師
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陳詩晗老師 
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2021 03/01 17:00
不客氣,祝你學(xué)習(xí)愉快
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