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老師有個(gè)題目看不懂例五老師第一步答案的40000我不知道哪來(lái)的[圖片][圖片] [圖片][圖片]
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同學(xué)你好,需要把例2,例三拍一下看看
2024 02/18 21:15
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2024 02/18 21:17
是不是之前初始入賬成本是1140000
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2024 02/18 21:17
是的話現(xiàn)在公允價(jià)值是1100000.差額1140000-1100000=40000
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2024 02/18 21:20
麻煩老師看下謝謝
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2024 02/18 21:23
你看這個(gè)資產(chǎn)初始成本是114000.現(xiàn)在公允價(jià)值是1100000.差額1140000-1100000=40000
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2024 02/18 21:27
哦,例二是6月1日,例五6月30,差額是在這里啊,那例三在這里沒(méi)啥作用了
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2024 02/18 21:30
是啊,例三這里沒(méi)影響
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2024 02/18 21:30
謝謝老師,明白了那老師,例三那個(gè)寫(xiě)了存入銀行,按我自己的思路來(lái)寫(xiě)借:其他貨幣資金我寫(xiě)的借:銀行存款是不是就不可以
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2024 02/18 21:33
因?yàn)檫@個(gè)題中投資款全部用其他投資款科目做的,所以就全部用這個(gè)科目。其實(shí)我們考中級(jí),包括cpa的資料都是直接銀行存款的,這里只是保持一致
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