问题已解决
第三題長期股權(quán)投資題
FAILED
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請(qǐng)耐心等待,老師需要時(shí)間答題
2021 12/27 20:06
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2021 12/27 20:07
老師,能解決問題嗎
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2021 12/27 20:08
可以,但需要時(shí)間,多年未做過題目了。
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2021 12/27 20:09
那我等等老師
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2021 12/27 20:09
有些知識(shí)有遺忘,需要查找資料
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2021 12/27 20:10
好的,我等老師
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2021 12/27 20:12
1.借:長期股權(quán)投資-損益調(diào)整? ?800*25%? 貸:投資收益?800*25%
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2021 12/27 20:13
2.借:長期股權(quán)投資-損益調(diào)整? ?700*25%? 貸:投資收益 700*25%
借:銀行存款150*25%? ?貸:長期股權(quán)投資-損益調(diào)整 150*25%
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2021 12/27 20:16
貸:長期股權(quán)投資-其他權(quán)益變動(dòng) 200*25% 貸:投資收益 200*25%
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2021 12/27 20:20
4.2018年末該長投賬面價(jià)值=2000+800*25%+700*25%-200*25%=2325萬元,發(fā)生減值準(zhǔn)備2325-2100=225萬元
借:資產(chǎn)減值損失 225? 貸:長期股權(quán)投資減值準(zhǔn)備 225
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2021 12/27 20:20
3 小問 更正下
借:投資收益 200*25%??貸:長期股權(quán)投資-其他權(quán)益變動(dòng) 200*25%
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2021 12/27 20:20
老師,沒了嘛
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2021 12/27 20:21
還有最后一個(gè)出售的,還在計(jì)算,稍等
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2021 12/27 20:31
借:銀行存款 2350
借:長期股權(quán)投資-其他權(quán)益變動(dòng) 200*25%=50
借:長期股權(quán)投資減值準(zhǔn)備 225
借:長期股權(quán)投資-損益調(diào)整 150*25%=37.5
貸:長期股權(quán)投資-損益調(diào)整? ?800*25%=200
貸:長期股權(quán)投資-損益調(diào)整? ?700*25%=175
貸:長期股權(quán)投資-投資成本 2000
貸:投資收益 287.5
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2021 12/27 20:34
投資成本為什么是2000
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2021 12/27 20:42
權(quán)益法下支付相關(guān)費(fèi)用計(jì)入投資收益。
不知現(xiàn)在的教材,是否有變動(dòng)。是計(jì)入長期股權(quán)投資-投資成本還是投資收益。
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