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用固定資產(chǎn)換取一項(xiàng)40%的長(zhǎng)投權(quán)益法。固定資產(chǎn)原價(jià)1萬(wàn),折舊2千,公允價(jià)值1萬(wàn)1千,被投資方可辨認(rèn)凈資產(chǎn)的公允價(jià)值為225萬(wàn)。那這個(gè)入賬怎么做會(huì)計(jì)分錄呢?
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你好,權(quán)益法長(zhǎng)投=225*40%
借長(zhǎng)期股權(quán)投資225*40%=90
累計(jì)折舊0.2
貸固定資產(chǎn)1
營(yíng)業(yè)外收入89.2
2022 10/20 07:44
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莊老師 
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2022 10/20 08:05
固定資產(chǎn)原價(jià)1萬(wàn),折舊2千,公允價(jià)值1萬(wàn)1千,差價(jià)=1.1-(1-0.2)=0.3
借長(zhǎng)期股權(quán)投資0.3
貸資產(chǎn)處置損益0.3
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