问题已解决
老師這兩題確認(rèn)初始投資成本為啥不一樣
![](https://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
學(xué)員你好,具體問(wèn)題是什么
2022 08/14 11:27
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785034 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 08/14 12:38
老師這兩題確認(rèn)初始投資成本怎么理解
FAILED
FAILED
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785034 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 08/14 12:38
老師這是題
FAILED
FAILED
FAILED
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 08/14 13:17
學(xué)員你好,股權(quán)投資計(jì)入長(zhǎng)投,形成企業(yè)合并,相關(guān)稅費(fèi)計(jì)入管理費(fèi)用,其他股權(quán)投資形成長(zhǎng)投權(quán)益法,金融資產(chǎn)(除交易性金融資產(chǎn))相關(guān)稅費(fèi)計(jì)入投資成本
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785034 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 08/14 13:35
老師,不是太懂啊,這兩題不都是發(fā)行股票取得長(zhǎng)投,為啥一個(gè)投資成本是股數(shù)乘以股價(jià),而另一個(gè)是按公允價(jià)值乘以份額我表達(dá)清楚了沒(méi)?我知道一個(gè)是用控一個(gè)是非同控
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785034 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 08/14 13:36
應(yīng)該是這個(gè)不懂,兩個(gè)資本公積股本溢價(jià)怎么確定的?
![](https://pic1.acc5.cn/013/71/04/64_avatar_middle.jpg?t=1651217497)
悠然老師01 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 08/14 13:58
因?yàn)橐粋€(gè)是同一控制,同一控制按照被投資方在最終控制方可辨認(rèn)凈資產(chǎn)的賬面價(jià)值份額計(jì)入長(zhǎng)投
![](/wenda/img/newWd/sysp_btn_eye.png)