问题已解决
@小天老師,書上的例題稀釋股權不是記入投資收益了嗎,這里怎么又不是了
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親愛的早上好,我也覺得要按教材記入投資收益,查了好久的資料,網上確實都是記資本公積,但我和您的想法一樣,按教材來
下面是我學習時的筆記
第一步,用新的持股比例乘以原子公司因增資擴股而增加凈資產再減去應結轉持股比例下降部分所對應的長期股權投資原賬面價值,差額計人投資收益。
第二步,做上述所講過成本法轉權益法正常的追溯調整分錄.
好事是新的持股比例??增加凈資產,壞事是下降了比例??原投資成本除以原比例,
2023 08/07 06:58
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2023 08/07 12:04
官方教材是投資收益嗎(我沒有教材,只打印了講義)
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2023 08/07 12:07
親愛的您好,我也沒有教材,您截圖那個 會計學堂的就是教材嘛
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2023 08/07 12:28
這個是老師上課的講義,好的,那我就以投資收益為準了,謝謝
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2023 08/07 12:35
親愛的,您太客氣了,祝您高分通過考試!
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