问题已解决
老師,麻煩寫一下第(5)問(wèn)的過(guò)程和分錄
FAILED
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你好同學(xué),同學(xué),麻煩再發(fā)一下上面的題目
2023 05/09 19:52
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2023 05/09 20:00
這樣看得清嗎?
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2023 05/09 20:09
嗯嗯,可以看得清了
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2023 05/09 20:15
1購(gòu)入時(shí)長(zhǎng)期股權(quán)投資—成本8000?30%=2400,營(yíng)業(yè)外收入=2400-2000=400
2長(zhǎng)期股權(quán)投資—損益調(diào)整—400?30%=-120,應(yīng)收股利120
3長(zhǎng)期股權(quán)投資—損益調(diào)整800?25%=200
投資收益200
4借,銀行存款3000
貸,長(zhǎng)期股權(quán)投資—成本2400
長(zhǎng)期股權(quán)投資—損益調(diào)整80
投資收益520
損益影響400+520+200=1120
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2023 05/09 20:29
你寫的第3步800×25%沒(méi)有懂,為什么乙公司實(shí)現(xiàn)凈利潤(rùn)800萬(wàn),乘以25%就變成了甲公司的,甲取得的是30%的股權(quán)。而且第(3)小問(wèn)是確認(rèn)投資收益240萬(wàn)元嗎,240萬(wàn)這個(gè)是對(duì)應(yīng)哪個(gè)分錄?
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2023 05/09 20:39
同學(xué),上面打字有誤。
3長(zhǎng)期股權(quán)投資—損益調(diào)整800?30%=240
投資收益240
4借,銀行存款3000
貸,長(zhǎng)期股權(quán)投資—成本2400
長(zhǎng)期股權(quán)投資—損益調(diào)整120
投資收益480
損益影響240+480+400=1120
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