问题已解决
下圖的題:采用非同一控制下企業(yè)合并,形成的長期股權(quán)投資的會計處理分錄怎么寫?謝謝
FAILED
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/010/23/34/19_avatar_middle.jpg?t=1714274066)
借:長期股權(quán)投資 700
貸:銀行存款 700
2019 06/22 20:02
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784985 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 06/22 21:02
不考慮乙公司凈資產(chǎn)公允價值的占比嗎?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784985 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 06/22 21:03
2000*80%=1600
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784985 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 06/22 21:04
借:長期股權(quán)投資1600
貸:銀行存款700
營業(yè)外收入900
![](https://pic1.acc5.cn/010/23/34/19_avatar_middle.jpg?t=1714274066)
陳詩晗老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 06/22 21:14
權(quán)益法下才考慮,成本法不調(diào)整。
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784985 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 06/22 21:15
成本法,同一控制也不考慮?
![](https://pic1.acc5.cn/010/23/34/19_avatar_middle.jpg?t=1714274066)
陳詩晗老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 06/22 21:16
都不考慮,就是構(gòu)成合并都不考慮。
![](/wenda/img/newWd/sysp_btn_eye.png)