问题已解决
老師 第五題,處置時的投資收益,該如何計算
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3借長期股權(quán)投資投資成本6000
貸股本900
資本公積股本溢價3600
營業(yè)外收入1500
2023 05/07 16:32
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2023 05/07 16:32
借資本公積股本溢價150
貸銀行存款150
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2023 05/07 16:33
4借長期股權(quán)投資損益調(diào)整1200
-其他權(quán)益變動300
貸投資收益1200
資本公積300
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2023 05/07 16:36
借應(yīng)收股利900/10*2=180
貸長期股權(quán)投資損益調(diào)整180
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2023 05/07 16:37
5借銀行存款8000
貸長期股權(quán)投資投資成本6000
-損益調(diào)整1020
-其他權(quán)益變動300
投資收益680
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2023 05/07 16:37
借資本公積300
貸投資收益300
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