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老師,第8題D選項(xiàng)留存收益總額答案是1420,我算的是1340元,為什么不減去宣告發(fā)放現(xiàn)金股利的80元?宣告發(fā)放股利不是會(huì)導(dǎo)致留存收益的減少么?為啥這里不扣除?
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你好同學(xué):宣告現(xiàn)金股利會(huì)影響利潤(rùn)分配,不會(huì)影響留存收益,這兩個(gè)概念是不同的。
2021 01/22 22:40
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2021 01/23 10:28
留存收益不是包含:利潤(rùn)分配與盈余公積嗎?
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2021 01/23 10:30
還有這一題資本公積轉(zhuǎn)增資本,:借:資本公積,貸:實(shí)收資本,為什么答案現(xiàn)在算留存收益的時(shí)候?qū)⑦@100扣除了?
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2021 01/23 10:39
你好同學(xué):留存收益包括未分配利潤(rùn)和盈余公積。
哪一個(gè)題目,發(fā)一下圖片,我看一下。
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2021 01/23 10:41
老師,謝謝~我想明白了,謝謝您的指點(diǎn)
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2021 01/23 10:42
你好同學(xué):好的,客氣了。
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