问题已解决
老師,關(guān)于合并報(bào)表,先要怎么做,同控和非同控編制合并時(shí)有什么不一樣
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冉老師
金牌答疑老师
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你好,合并報(bào)表的編制思路是,先將個(gè)別報(bào)表過度過去,然后增加一列是所有個(gè)別報(bào)表的加和,然后過渡合并抵消調(diào)整分錄,同控和非同控編制編制思路是一樣的,只不過,抵消時(shí)非同控的差額是商譽(yù),同控的差額是資本公積或者留存收益
2020 06/26 11:45
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2020 06/26 22:06
舉個(gè)例子可以嗎
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2020 06/26 22:08
我在調(diào)整母公司合并報(bào)表時(shí),同控和非同控為什么都是按權(quán)益法,都按子公司公允價(jià)值調(diào)凈利潤,同控一開始不是以賬面價(jià)值入賬嗎
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