问题已解决
請(qǐng)問(wèn)這道題的分錄應(yīng)該怎么寫(xiě)
FAILED
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學(xué)員你好,分錄如下
借*長(zhǎng)期股權(quán)投資300
貸*銀行存款300
借*長(zhǎng)期股權(quán)投資-成本270*0.4-300*0.2/0.6=8
貸*投資收益8
2022 06/15 22:49
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84784969 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 06/15 22:53
那個(gè)剩下的40%作為權(quán)益法不需要追溯到合并日調(diào)整入賬價(jià)值嗎,還有之前的損益調(diào)整這些呢
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/15 22:59
需要追溯的,這個(gè)追溯的你會(huì)不
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784969 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 06/15 23:04
就是追溯的不太會(huì),麻煩寫(xiě)一下調(diào)整初始入賬金額和后面凈利潤(rùn)那里
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784969 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 06/16 09:37
老師麻煩寫(xiě)一下追溯的分錄
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/16 10:01
借*長(zhǎng)期股權(quán)投資-損益調(diào)整150*0.4=60
貸*盈余公積20年凈利潤(rùn)*40%* 0.1
利潤(rùn)分配20年凈利潤(rùn)*40%*0.9
投資收益21年凈利潤(rùn)*40%
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784969 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 06/16 17:53
不是還有調(diào)整初始入賬金額嗎
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/16 17:53
初始入賬的除非投資額低于可辨認(rèn)資產(chǎn)公允價(jià)值份額,否則不需要調(diào)整
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784969 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 06/16 17:56
根據(jù)取得時(shí)公允價(jià)值所占的份額不是348,然后現(xiàn)在的初始入賬成本308,那不是應(yīng)該調(diào)嗎,還是我算錯(cuò)了
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/16 20:52
按40%計(jì)算的,拜托不要催了,看到就會(huì)回復(fù),今天一道題你催我兩遍了
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784969 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 06/16 20:54
我是按照40%計(jì)算的數(shù)據(jù),哪里錯(cuò)了嗎
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 06/16 21:09
2020年當(dāng)天計(jì)算公允價(jià)值份額450*0.4=180
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