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1、M公司付出銀行存款500萬,取得N公司70%的股權(quán),另銀行轉(zhuǎn)賬支付法律咨詢費(fèi)等15萬。N公司的所有者權(quán)益在最終控制方合并報(bào)表的賬面價(jià)值為600萬。假設(shè)M公司的資本公積--股本溢價(jià)足夠大。(1)如果M、N屬于同一集團(tuán)內(nèi)的兩個(gè)子公司(2)如果M、N無任何關(guān)聯(lián)關(guān)系。(3)如果將70%,改成40%。要求:分別編制上述業(yè)務(wù)的相關(guān)分錄,
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同學(xué)你好,稍后為您解答
2022 11/25 23:36
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鈣奶老師 
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2022 11/26 12:04
借:長期股權(quán)投資 420
資本公積-資本溢價(jià) 80
貸:銀行存款 500
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鈣奶老師 
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2022 11/26 12:05
借:管理費(fèi)用 15
貸:銀行存款 15
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鈣奶老師 
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2022 11/26 12:05
借:長期股權(quán)投資 500
貸:銀行存款 500
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鈣奶老師 
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2022 11/26 12:05
借:管理費(fèi)用 15
貸:銀行存款 15
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鈣奶老師 
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2022 11/26 12:05
借:長期股權(quán)投資 515
貸:銀行存款 515
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