问题已解决
老師,這道題不比較份額嗎?12000*0.8=9600,不用考慮這個(gè)數(shù)嗎?為什么?
FAILED
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你好,同學(xué)。這是非同一控制合并購(gòu)買,是以自己的出資額作為合并成本,不考慮對(duì)方;在同一控制下,合并成本是對(duì)方在母公司的賬面價(jià)值。
2021 04/23 09:36
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2021 04/23 09:39
那如果是取得30%的股權(quán)行成重大影響,是不是要比較下,出資額跟在對(duì)方占的份額比較一下,誰(shuí)大選誰(shuí)?
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錢多多老師 
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2021 04/23 09:45
你好,同學(xué)。是的,那是權(quán)益法購(gòu)買,如果你出資額大于被購(gòu)買方的價(jià)值,不用處理;如果小于,要用被購(gòu)買方的價(jià)值。你說(shuō)的對(duì)
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2021 04/23 09:47
好的,謝謝老師,我需要總結(jié)下,太暈乎了
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錢多多老師 
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2021 04/23 09:49
好的,同學(xué)。會(huì)計(jì)的長(zhǎng)投不是一天兩天就明白的,多總結(jié),多思考,多做題,拿下長(zhǎng)投,你的會(huì)計(jì)就完滿了
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2021 04/23 09:50
好,給自己加油!
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錢多多老師 
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2021 04/23 09:52
好的,同學(xué)。給我一個(gè)五星好評(píng)呀
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