问题已解决
为什么这道题长投的入账价值不是放弃债券的公允价值加上相关税费呢
FAILED
FAILED
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这个形成了企业合并,按合并准则,相关税费10计入管理费用.取得没有控制的长投,才是按你说的放弃债权的公允+相关费用。
2022 05/05 19:35
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2022 05/05 21:02
只要形成了控制 就用放弃债权的公允价值是么
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2022 05/05 21:08
非同一是用放弃债权的公允价值,同一控制,用的是相对于最终控制方而言的账面价值份额作为长投的初始投资成本
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2022 05/05 21:30
好的谢谢老师
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2022 05/05 21:33
不客气,满意的话麻烦评价一下!
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2022 05/05 21:43
老师那这道题分录应该怎么写啊
FAILED
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2022 05/05 22:17
借:应付账款260
贷:股本80
资本公积——股本溢价160-1
投资收益360-240=20
银行存款1
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2022 05/05 22:21
老师资本公积股本溢价的160怎么算的呀
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2022 05/05 22:23
资本公积股本溢价=3*80-80=160
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2022 05/05 22:38
为什么要在减一遍80呢老师
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2022 05/05 22:46
80是计入股本的,发行股票确认股本,按面值,每股1元,然后公允价值减去面值部分就是资本公积。