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你好老師,初始入賬成本和合并成本最終計(jì)入的是哪一個(gè)?
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您好,你把題干發(fā)過(guò)來(lái)吧
2024 09/07 11:19
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2024 09/07 11:21
沒(méi)有~今天考的,有個(gè)初始入賬是被控制方賬面公允5000*30%+付出對(duì)價(jià)3000=4500
合并是公允價(jià)值1800+3000=4800
做科目的時(shí)候是長(zhǎng)投4500
還是4800
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2024 09/07 11:22
商譽(yù)是4800-4000=800
還是4500-4000=500
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2024 09/07 11:30
做科目的時(shí)候是長(zhǎng)投4500? ?其他的沒(méi)有題干? 沒(méi)有辦法解答
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2024 09/07 15:15
老師就是這個(gè)題,是這么做嗎?
FAILED
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朱小慧老師 
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2024 09/07 15:20
是的,題目這么做是正確的
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2024 09/07 15:20
初始入賬不是4500?
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2024 09/07 15:25
同學(xué)抱歉,今天上午沒(méi)有題干,所以只解答了是以初始投資成本記入長(zhǎng)期股權(quán)投資,還是合并成本記入
原長(zhǎng)期股權(quán)投資采用權(quán)益法核算,現(xiàn)在繼續(xù)追加投資,繼續(xù)購(gòu)買(mǎi)50%股權(quán),就分步實(shí)現(xiàn)了對(duì)被購(gòu)買(mǎi)企業(yè)的控制,此時(shí),長(zhǎng)期股權(quán)投資的初始投資成本=原權(quán)益法下長(zhǎng)期股權(quán)投資的賬面價(jià)值+追加的成本(例如購(gòu)買(mǎi)500%股權(quán)所付出的代價(jià))。
合并成本=原權(quán)益法下長(zhǎng)期股權(quán)投資的公允價(jià)值+追加的成本(購(gòu)買(mǎi)50%股權(quán)所付出的代價(jià))
合并商譽(yù)=合并成本-被購(gòu)買(mǎi)企業(yè)凈資產(chǎn)公允價(jià)值的份額。
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2024 09/07 15:26
初始入賬=原賬面?付出對(duì)價(jià)
不是原賬面公允+付出對(duì)價(jià),對(duì)嗎
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2024 09/07 15:27
對(duì)的,是初始投資成本=原賬面?付出對(duì)價(jià)
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