问题已解决
老師這道題算商譽(yù)這里為什么剪掉50
FAILED
FAILED
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冉老師
金牌答疑老师
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你好,學(xué)員,這個(gè)題目不好理解,老師詳細(xì)給你解答一下的
2023 08/26 11:49
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2023 08/26 11:51
首先商譽(yù)等于合并成本,減去被合并方可辨認(rèn)凈資產(chǎn)公允價(jià)值份額的
因此關(guān)鍵是求可辨認(rèn)凈資產(chǎn)公允價(jià)值份額的
賬面價(jià)值22000加上公允價(jià)值多余的部分200
因?yàn)楣蕛r(jià)值大于賬面價(jià)值,要計(jì)提遞延所得稅負(fù)債200*25%=50,因?yàn)檫f延所得稅負(fù)債也是負(fù)債,抵減凈資產(chǎn)金額,所以減去的
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2023 08/26 12:02
哦哦好的老師,那是不是說所有涉及所得稅的求商譽(yù)時(shí)候都是這樣算呀
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2023 08/26 12:03
是的,學(xué)員,你說的很對(duì)的
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