問題已解決
老師好,這個藍色字體不明白,麻煩老師給講一下吧,不能重分類進損益,可是盈余公積和利潤分配是留存收益呀,這個沒看懂,老師也沒細講這里



下午好啊,這就是準則規(guī)定的,記憶一下就可以了
它是—項權(quán)益工具,為了防止企業(yè)操作利潤,所以不管是持有期間,還是后續(xù)出售,都不能影響當期損益,而是影響留存收益。
2023 04/29 14:47

84784960 

2023 04/29 14:51
老師,這句話可能我理解有誤,是不是應(yīng)該這樣讀:不能重分類進不能損益,能重分類的進損益

84784960 

2023 04/29 14:52
老師,這句話是不是應(yīng)該這樣讀:不能重分類不能進損益,能重分類的進損益

廖君老師 

2023 04/29 14:55
您好啊,不是的,能重分類,但不能重分類進損益,進損益就可以操縱利潤了

84784960 

2023 04/29 18:06
謝謝老師

廖君老師 

2023 04/29 18:07
?親愛的,您太客氣了,祝您生活愉快!希望以上回復(fù)能幫助您, 感謝善良好心的您給我一個五星好評~
