问题已解决
兩個問題 12018年s公司分派現(xiàn)金股利 600 萬元 個別財務(wù)報表不做賬么???沒見他寫分錄寫這個啊 2 長期股權(quán)投資調(diào) 整: 借: 長期股權(quán)投資 (995×80%) 995是哪來的 借: 投資收益 (600×80%) 投資收益600又是哪來的
FAILED
FAILED



您好,個別報表股利
借:應(yīng)收股利480
貸:投資收益480
2020 08/26 18:22

舟舟老師 

2020 08/26 18:24
公允凈利潤=賬面凈利潤+/-調(diào)整=1000-(800-700)/20=995

84784986 

2020 08/27 09:09
800跟700哪來的。。。除20是算折舊么 后面這個看不懂 (800-700)/20

舟舟老師 

2020 08/27 09:28
不好意思,寫錯了,是700-600,就是辦公樓

84784986 

2020 08/27 10:07
為什么要借長投貸投資收益?
合并報表年終 不是應(yīng)該 借:固定資產(chǎn)-辦公樓100 貸資本公積100 。賬面調(diào)到公允 然后再一堆抵消分錄么 他這個為什么是借長投 貸投資收益?

84784986 

2020 08/27 14:17
???怎么這么久還沒回復(fù)?

舟舟老師 

2020 08/27 14:52
這里分錄沒有寫全,你要熟悉掌握所有分錄,根據(jù)題目要求來編寫
增值
借:固定資產(chǎn)100
貸:資本公積100
調(diào)整
借:管理費用5
貸:固定資產(chǎn)5
這樣公允凈利潤就是1000-5=995
然后再權(quán)益法調(diào)整

84784986 

2020 08/27 15:58
為什么要借長投796 貸投資收益796

84784986 

2020 08/27 15:59
只有分紅才入投資收益啊。這個1000-5=995我知道是凈利潤。但是后面才分了600 提了盈余公積100 。所以我不明白為什么要 借長投796 貸投資收益796
