问题已解决
這題的回答,ABCD的方式做分錄也是可以的吧,不是非要借:銀存2960,貸:股本1000,資本公積1960.,,,,,難道ABCD的分錄就不行么?借:3000,貸:股本1000,資本公積2000,借:資本公積40,貸:財(cái)務(wù)費(fèi)用40,這樣也是可以的吧???
FAILED
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你好這個(gè)題目與財(cái)務(wù)費(fèi)用這個(gè)科目沒關(guān)系
2023 05/06 16:25
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2023 05/06 16:36
或者把財(cái)務(wù)費(fèi)用換成發(fā)行費(fèi)用,它是不是屬于投資成本,算到損益里的科目
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2023 05/06 16:37
發(fā)行費(fèi)用沖減的是資本公積這里
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2023 05/06 16:51
那借方呢?之前老師不是說也可以分開做分錄么?如果(借:銀存3000,貸:股本1000,資本公積2000),那發(fā)行費(fèi)另外表示的話怎么做分錄?
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2023 05/06 16:51
借資本公積-股本溢價(jià)
貸銀行存款
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2023 05/06 17:00
不是說發(fā)行費(fèi)和發(fā)行中產(chǎn)生的其他費(fèi)用,首選先沖資本溢價(jià)么
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2023 05/06 17:13
是股本溢價(jià)這里,不是資本溢價(jià)
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2023 05/06 17:24
是的資本公積——股本溢價(jià)嘛,發(fā)行費(fèi)和發(fā)行中產(chǎn)生的其他費(fèi)用不是先沖這個(gè)么?那分錄是不是應(yīng)該是,借:發(fā)行費(fèi)用。貸:資本公積——股本溢價(jià)
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2023 05/06 17:25
那發(fā)行費(fèi)另外做分錄的話,貸方的資本公積增加2000就沒錯(cuò)呀,這里的資本公積不是就代表資本公積——股本溢價(jià)么?
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2023 05/06 17:37
不是,借資本公積股本溢價(jià)(發(fā)行費(fèi)用)
貸銀行存款
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2023 05/06 17:41
要瘋了,理解不了
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2023 05/06 17:42
我意思是這樣分開做分錄,是不是答案D就是對的,資本公積——股本溢價(jià)增加2000,后面發(fā)行費(fèi)做分錄再減60
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2023 05/06 17:50
明白了也可以的這個(gè)
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2023 05/06 17:55
那這題答案D為啥是錯(cuò)的
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2023 05/06 17:57
借銀行存款3000
貸股本1000
資本公積股本溢價(jià)2000
借資本公積60
貸銀行存款60
你分這兩個(gè)分錄,題目要的是合計(jì)數(shù)字1940
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