问题已解决
老師,110題的D選項不理解那里的留存收益?
FAILED
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同學(xué)您好,成本法住轉(zhuǎn)為權(quán)益法時需要追溯調(diào)整,視同一開始就采用權(quán)益法核算,而權(quán)益法下長期股權(quán)投資的初始投資成本小于投資時應(yīng)享有被投資單位可辨認凈資產(chǎn)公允價值份額的差額需計入營業(yè)外收入,同時調(diào)整長期股權(quán)投資賬面價值,而這里是追溯調(diào)整,不能直接計入營業(yè)外收入,所以調(diào)整留存收益
2022 06/29 15:16
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2022 06/30 07:16
是不是可以理解為,跨年了要調(diào)整留存收益?如果不跨年就是營業(yè)外收入?
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2022 06/30 08:43
同學(xué)您好,可以這樣理解
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