问题已解决
老師,從2月開始一個(gè)子公司就賣給別人了,那么編合并報(bào)表時(shí)怎么編呢,是不是資產(chǎn)負(fù)債就不能再加總了
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對(duì)的,那么子公司出售,也就是說期末數(shù)據(jù)就沒有子公司了,資產(chǎn)負(fù)債表就不用加重了。
2021 03/29 22:40
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2021 03/29 23:24
利潤(rùn)表取出售日前的數(shù)嘛
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2021 03/29 23:25
對(duì)應(yīng)這個(gè)子公司購(gòu)買日產(chǎn)生的商譽(yù)怎么處理呢
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陳詩晗老師 
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2021 03/30 04:03
對(duì)的,利潤(rùn)表就是出售時(shí)數(shù)據(jù)了
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陳詩晗老師 
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2021 03/30 04:03
商譽(yù)存在于資產(chǎn)負(fù)債表的啊,就不存在了
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2021 03/30 20:29
那么非同一控制下企業(yè)合并,股轉(zhuǎn)雙方還有被合并方都應(yīng)該怎么做分錄呢,假定股轉(zhuǎn)金額10萬,原股東注資100萬,凈資產(chǎn)為10萬
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陳詩晗老師 
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2021 03/30 21:43
借,銀行存款
貸,長(zhǎng)期股權(quán)投資
投資收益
借,長(zhǎng)期股權(quán)投資
貸,銀行存款
借,實(shí)收資本~原股東
貸,實(shí)收資本~新股東
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