问题已解决
老師好,為什么抵銷存貨會借長期股權(quán)投資,能給寫一下分錄嗎?
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同學(xué)你好 你說的抵銷存貨是合并保證報表中抵銷內(nèi)部交易形成存貨嗎
2021 06/08 12:45
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2021 06/08 13:29
老師,就是這個題
FAILED
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2021 06/08 13:49
同學(xué)你好 這里是投資方與其聯(lián)營企業(yè)及及合營企業(yè)之間發(fā)生的未實現(xiàn)內(nèi)部交易損益抵銷,逆流交易合并報表抵消分錄為
借:長期股權(quán)投資40
貸:存貨40
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2021 06/08 13:51
老師我不明白為什么借長期股權(quán)投資?長期股權(quán)投資沒有因為存貨的抵銷而增加啊
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2021 06/08 13:55
同學(xué)你好 給你補(bǔ)充一下投資方與其聯(lián)營企業(yè)及及合營企業(yè)之間發(fā)生的未實現(xiàn)內(nèi)部交易損益逆流交易
個別報表分錄為
借:投資收益40
貸:長期股權(quán)投資40
因為利潤在對方 存貨在我方
并報表抵消分錄為
借:長期股權(quán)投資40
貸:存貨40
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2021 06/08 14:07
謝謝老師,這樣就明白了。這個內(nèi)容是不是不在中級必須掌握范圍內(nèi)?書上例題都是成本法下的合并,這個題是不是有點超綱?
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2021 06/08 14:10
同學(xué)你好 中級不會考這么深入
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2021 06/08 14:10
謝謝老師!
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2021 06/08 14:10
會計寶寶 可以幫老師點個好評嗎
祝 學(xué)習(xí)進(jìn)步 身心健康
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