问题已解决
請問老師:最后的這個內(nèi)部交易固定資產(chǎn),實現(xiàn)了折舊30萬,為什么不影響凈利潤
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你好,學員,前提是不是控制,編制合并報表的
2023 09/14 23:51
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2023 09/14 23:52
是控制的合并報表
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2023 09/14 23:53
因為內(nèi)部交易是單獨編制抵消分錄,凈利潤不再考慮了,不然重復了
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2023 09/14 23:55
為實現(xiàn)的內(nèi)部交易損益凈利潤要考慮,這個固定資產(chǎn)也是內(nèi)部交易,通過折舊實現(xiàn)了就不影響凈利潤,這怎么區(qū)分啊
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冉老師 
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2023 09/14 23:57
合并報表的,內(nèi)部交易都不調(diào)整凈利潤的
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