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權(quán)益法核算的長(zhǎng)投在并表的范圍內(nèi)嗎?
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您好,不在。只有采用成本法核算的長(zhǎng)期股權(quán)投資才是合并報(bào)表的合并范圍。
權(quán)益法下的長(zhǎng)期股權(quán)投資也會(huì)涉及到合并報(bào)表。因?yàn)樵诤喜?bào)表中也會(huì)有長(zhǎng)期股權(quán)投資這個(gè)科目,并且金額不是0,在合并表表中,需要對(duì)與權(quán)益法核算的單位之間的內(nèi)部交易進(jìn)行調(diào)整,調(diào)整相關(guān)科目的金額
2023 05/30 10:18
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2023 05/30 11:10
我有事走開(kāi)半小時(shí),有信息晚些回復(fù),謝謝您的理解和寬容
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