問題已解決
謝謝老師解答,請老師幫忙



你好,同學(xué)
這個題目選擇BC
因為是同一控制下,長投賬面價值等于享有被投資方可辨認凈資產(chǎn)份額=10000*80%=8000
與支付對價14000差額6000沖減資本公積
2024 04/22 16:09

84784988 

2024 04/22 16:10
這個呢,老師

冉老師 

2024 04/22 16:12
借長期股權(quán)投資初始成本3000
貸銀行存款3000
借投資收益300
貸銀行存款300

84784988 

2024 04/22 16:14
和答案不一樣呢

冉老師 

2024 04/22 16:28
借長期股權(quán)投資初始成本3000
貸銀行存款3000
借管理費用300
貸銀行存款300
