问题已解决
這題,為什么入賬價值是固定資產(chǎn)的公允價呀?它不是從母公司那里買的嗎?應(yīng)該是3000×30%=900???我不理解
FAILED
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您好,權(quán)益法的2步,第2步是看有沒有占便宜記入營業(yè)外收入,沒有占便宜就是第一步結(jié)果,這里900小于1000了,不用考慮
1、用初始投資成本算:
借:長期股權(quán)投資-成本
貸:銀行存款
2、若初始投資成本小于投資時享有被投資單位可辨認(rèn)凈資產(chǎn)公允價值份額的,應(yīng)做以下分錄:
借:長期股權(quán)投資-**公司(成本)
貸:營業(yè)外收入
2024 08/18 22:42
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2024 08/18 22:46
我的意思是這題目是從母公司那里買的30%,所以是同控,所以不應(yīng)該是被控制方賬面價值的份額嗎
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廖君老師 
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2024 08/18 22:47
您好,那是同一控制下的成本法,可本題他只有重大影響,是權(quán)益法呀
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2024 08/18 22:49
所以,意思是只要是權(quán)益法不看同控不同控,就是付出對價的公允?
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廖君老師 
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2024 08/18 22:50
您好,是的,是這么理解的,我們還是分2步走
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2024 08/18 22:50
好,明白了
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廖君老師 
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2024 08/18 22:50
?親愛的朋友,? 祝您生活順意~ ? ? 考試順利~ ? ? ? ? ??
?希望能幫助到您, 感謝善良好心的您給我一個五星好評~
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