问题已解决
老師,這道題的凈利潤150不需要調(diào)整嗎
FAILED
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個(gè)別報(bào)表中不需要考慮
2022 07/13 17:26
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84784972 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 07/13 17:32
成本法變?yōu)闄?quán)益法個(gè)表不是要3補(bǔ)1調(diào)嗎
會子老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 07/13 17:34
那是合并報(bào)表中進(jìn)行的調(diào)整,個(gè)別報(bào)表是不需要的,個(gè)別報(bào)表中只按照長投的賬面價(jià)值進(jìn)行核算
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84784972 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 07/13 17:40
并不是,個(gè)表合表都要調(diào)
會子老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 07/13 20:19
個(gè)別報(bào)表只需要核算長投就可以了,而且成本法下個(gè)別報(bào)表中的長投賬面價(jià)值一般只有在發(fā)生了減值了才會發(fā)生改變,長投成本法調(diào)整為權(quán)益法是在編制合并報(bào)表時(shí)才需要進(jìn)行調(diào)整
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