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甲公司持有乙公司60%的有表決權(quán)股份,能夠?qū)σ夜緦?shí)施控制,對(duì)該股權(quán)投資采用成本法核算。2×19年8月,甲公司將該項(xiàng)投資中的80%出售給非關(guān)聯(lián)方,取得價(jià)款90000000元,相關(guān)手續(xù)于當(dāng)日完成。甲公司無法再對(duì)乙公司實(shí)施控制,也不能施加共同控制或重大影響,將剩余股權(quán)投資轉(zhuǎn)為交易性金融資產(chǎn)。出售時(shí),該項(xiàng)長期股權(quán)投資的賬面價(jià)值為90000000元,剩余股權(quán)投資的公允價(jià)值為22000000元。不考慮相關(guān)稅費(fèi)等其他因素影響。 甲公司出售部分股權(quán)和剩余部分股權(quán)的賬務(wù)處理
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您好,這個(gè)沒有其他了把
2023 05/06 15:18
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2023 05/06 15:22
什么意思
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2023 05/06 15:25
這個(gè)好像是最后求的投資收益吧
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2023 05/06 15:26
我就想問出售部分和剩余部分的比例是多少
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2023 05/06 15:27
分錄怎么寫呢
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2023 05/06 15:27
出售比例是60%*80%=0.48? 然后剩余是12%,問的是這個(gè)把
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2023 05/06 15:28
但是,我看到的答案是出售按80%算的,剩余按20%
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2023 05/06 15:29
我就搞不懂了,到底比例按什么
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2023 05/06 15:31
不是按照60%的80%的嗎,還是什么您您可以給我圖
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2023 05/06 15:36
不知道上傳成功沒
FAILED
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2023 05/06 15:37
就是啊,你看他是這樣的,長投賬面價(jià)值 90000000,這個(gè)說白了,就是占比60%的股權(quán)的意思,然后這個(gè)金額再乘以80%
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2023 05/06 15:43
那什么情況下是按你上面說的那種60%×80%
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2023 05/06 15:46
如果他告訴你,整個(gè)100%的賬面價(jià)值,這樣的話,就用60%乘以80%的了
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2023 05/06 15:51
好的,謝謝老師
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2023 05/06 15:53
沒事的哈,理解了就好
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