问题已解决
這個(gè)題, 2016年計(jì)算合并報(bào)表的投資收益,其中就包括甲與并內(nèi)部調(diào)整分錄,借,營(yíng)業(yè)收入 180,貸,營(yíng)業(yè)成本120,投資收益60。這個(gè)分錄怎么理解,為什么會(huì)增加投資收益60?
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您好,這是在合并報(bào)表的調(diào)整分錄,合并報(bào)表里面投資收益代表被投資單位損益,長(zhǎng)投代表被投資單位凈資產(chǎn),所以有這一筆調(diào)整分錄,希望能夠幫助到您,謝謝
2019 09/25 06:53
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2019 09/25 07:19
能否說的具體點(diǎn)?
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2019 09/25 07:20
這個(gè)分錄原理什么 怎么理解?
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2019 09/25 08:27
您好,因?yàn)樵摴P為順流交易,母公司賣給子公司作為設(shè)備,期末未出售,形成未實(shí)現(xiàn)內(nèi)部交易損益,只確認(rèn)投資比例那一部分,在個(gè)別報(bào)表當(dāng)中,為:借:投資收益 貸 :長(zhǎng)投 ;然后在合并報(bào)表當(dāng)中,因?yàn)槟腹拘枰帉懞喜⒇?cái)務(wù)報(bào)表,體現(xiàn)的為收入、成本,所以需要將該部分全部抵消掉;調(diào)整的分錄為:借:營(yíng)業(yè)收入 貸:營(yíng)業(yè)成本 貸 投資收益
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2019 09/25 10:08
如果是逆流合并報(bào)表是借,長(zhǎng)投,貸,存貨,個(gè)別報(bào)表,是個(gè)什么分錄???借存貨,什么呢
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2019 09/25 10:14
您好,個(gè)別報(bào)表順流逆流交易都是一樣的,借:投資收益 貸:長(zhǎng)投
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