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企業(yè)取得一項(xiàng)交易性金融資產(chǎn),在持有期間,被投資單位宣告分派 股票股利,企業(yè)應(yīng)當(dāng)在 實(shí)際收到時(shí) 才進(jìn)行賬務(wù)處理,,這個(gè)為什么不對(duì)?
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你好,是的,是這樣處理的,
2020 08/27 09:53
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2020 08/27 10:01
這道是單選題,選C,,是題目出錯(cuò),應(yīng)該是多選題,選CD嗎?
FAILED
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2020 08/27 10:02
你好,是的,這題選C也是正確的,
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2020 08/27 10:05
你好,錯(cuò)了,題目是投資單位,
被投資單位宣告發(fā)放現(xiàn)金股利,投資單位的會(huì)計(jì)分錄為:
借:應(yīng)收股利
貸:長(zhǎng)期股權(quán)投資——損益調(diào)整
當(dāng)收到股票股利:
借:銀行存款
貸:應(yīng)收股利
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2020 08/27 10:06
被投資單位實(shí)際發(fā)放股票股利:
借:利潤(rùn)分配--轉(zhuǎn)作股本(或資本)的普通股股利
貸:股本(或?qū)嵤召Y本)
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2020 08/27 10:09
題目是投資單位,交易性金融資產(chǎn)答案是A
被投資單位宣告發(fā)放現(xiàn)金股利,投資單位的會(huì)計(jì)分錄為:
借:應(yīng)收股利
貸:投資收益
當(dāng)收到股票股利:
借:銀行存款
貸:應(yīng)收股利
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2020 08/27 10:10
你好,這個(gè)題目設(shè)計(jì)的很多坑
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2020 08/27 10:10
企業(yè)取得一項(xiàng)交易性金融資產(chǎn),在持有期間,被投資單位宣告分派 股票股利,企業(yè)應(yīng)當(dāng)在 實(shí)際收到時(shí)才進(jìn)行賬務(wù)處理,,這個(gè)是不對(duì)
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