问题已解决
老師這個第五題,出售長期股權(quán)投資確認的投資收益怎么算?
FAILED
FAILED
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您好,份額30%*20000=6000,投入900*5=4500,占便宜了入賬價值6000,(4000+1000-1500/10*2)*30%=1410 出售8000-6000-1410=590
2023 05/11 22:12
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2023 05/12 19:48
但是他給的參考答案是890,還有一個結(jié)轉(zhuǎn)的資本公積,投資收益300,就這個我理解不了
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2023 05/12 19:56
晚上好,不好意思,不好意思,資料4有個信息我漏了:其他權(quán)益變動增加1000,我再去看題
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2023 05/12 20:04
不好意思,請您原諒
不好意思,資料4有個信息我漏了:其他權(quán)益變動增加1000
借:長期股權(quán)投資-其他權(quán)益變動 1000*30%=300
貸:資本公積-其他資本公積 300
這個資本公積確認投資收益(其他綜合收益 和 資本公積-其他資本公積 像長投的2個小弟,大哥在小弟就在,大哥不在了,小弟確認投資收益)
借:資本公積-其他資本公積 300 貸:投資收益 300
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2023 05/12 20:26
我就不太懂這個。
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2023 05/12 20:26
親愛的,您記一下這個
其他綜合收益 和 資本公積-其他資本公積 像長投的2個小弟,大哥在小弟就在,大哥不在了,小弟確認投資收益
我以前也記不住,考證時特意用這種調(diào)侃的記憶
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2023 05/12 20:27
謝謝我現(xiàn)在有點明白了
他倆是同時存在的,
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2023 05/12 20:27
親愛的,是的呢,謝謝您原諒,我忘記這個結(jié)轉(zhuǎn)了
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2023 05/12 20:28
我就是不知道這個結(jié)轉(zhuǎn)為什么加上
越做越不理解,越迷糊
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2023 05/12 20:28
謝謝哈,感謝
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2023 05/12 20:29
親愛的,您太客氣了,祝您生活愉快!
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