问题已解决
老師你好!權(quán)益法核算的長期股權(quán)投資。假設(shè)這個合營企業(yè)賺了百分之30。對方凈利潤100塊錢,所有者權(quán)益100塊錢。不考慮內(nèi)部抵消。我持股百分之30。我這邊投資收益增加30元,長期股權(quán)投資增加30元,這個時候,我的左邊長期股權(quán)投資增加。那么右邊所有者權(quán)益也要增加。增加的屬于未分配利潤和盈余公積呢?還是增加其他綜合收益呢?
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你這里是屬于利潤增加,那么就是利潤分配和盈余公積增加。
2022 09/17 14:10
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2022 09/17 14:13
木木老師等你好久了。如果對方出現(xiàn)了,股權(quán)投資收益收益增加。對方其他綜合收益增加,我這邊其他綜合收益也要增加。
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2022 09/17 14:14
哎,是的,如果說出現(xiàn)被投資單位的其他綜合收益增加,這個時候就是增加其他綜合收益,如果說是利潤增加導(dǎo)致的,那么就是違反配任何英語攻擊。
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2022 09/17 14:16
攤余成本計量的金融資產(chǎn)。不存在浮盈浮虧么?
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2022 09/17 14:25
攤余成本計量的金融資產(chǎn),嗯,他不考慮公允價值變動的影響,只是會根據(jù)利息收入確認(rèn)他的一個投資收益。
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2022 09/17 14:26
好了,終于把注冊會計師會計基本路數(shù)搞懂了。
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2022 09/17 14:28
那就行,努力吧,爭取取得好成績。
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2022 09/17 14:29
說不定,我腦殼轉(zhuǎn)不過來,又來問你了。哈哈哈。
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2022 09/17 15:18
好的,有問題你在問
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2022 09/18 12:48
損股。工作價值增加。所有者權(quán)益增加的還是未分配利潤和盈余公積?
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2022 09/18 13:06
損股?我沒看明白是什么意思。交易性金融資產(chǎn)?
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2022 09/18 13:09
對的,就是交易性金融資產(chǎn)。比如買了股票。計入利潤的公允價值變動。導(dǎo)致資產(chǎn)交易性金融資產(chǎn)增加。會計恒等式。右邊負(fù)債不變,所有者權(quán)益變化。還是屬于未分配利潤和盈余公積增加么?
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2022 09/18 13:11
對的,這個屬于未分配利潤和盈余公積
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2022 09/18 13:14
營業(yè)利潤都會導(dǎo)致未分配利潤和盈余公積增加。營業(yè)外收入或者債劵溢價,股本溢價。計入資本公積。
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2022 09/18 13:15
或者子公司或者合營企業(yè)收到了捐贈。也會計入資本公積。
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2022 09/18 13:25
1,對的
2,營業(yè)外收入,留存收益,其他對的
3,對的
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