问题已解决
為什么9000?1500 這里不太明白
FAILED



是相當(dāng)于最終控制方而言可辨認(rèn)凈資產(chǎn)的價(jià)值肯定是要用9000-1500=6500
2023 12/02 08:02

一休哥哥老師 

2023 12/02 08:03
然后
可辯認(rèn)凈資產(chǎn)的價(jià)值6500乘以持股比例80%+原來的非同一控制下的商譽(yù)1500=7500

一休哥哥老師 

2023 12/02 08:06
這個(gè)就是同一控制下的合并,投資方的長投的初始價(jià)值的確認(rèn),我紅色筆勾的部分內(nèi)容您看看。
FAILED

84784988 

2023 12/02 08:22
為什么不是直接用 9000?? 還是不明白為什么減去商譽(yù)

84784988 

2023 12/02 08:22
可辨認(rèn)凈資產(chǎn)要減去商譽(yù)嗎

84784988 

2023 12/02 08:25
題目中的兩個(gè) 1500 是一回事嗎

一休哥哥老師 

2023 12/02 08:32
您的題目9000是凈資產(chǎn) 不是可辨認(rèn)資產(chǎn)
所有要 9000凈資產(chǎn)-商譽(yù)1500=6500可辨認(rèn)凈資產(chǎn)

一休哥哥老師 

2023 12/02 08:33
如果題目直接給了持續(xù)計(jì)算可辨認(rèn)凈資產(chǎn)的價(jià)值是多少
您 就不減去商譽(yù)了

一休哥哥老師 

2023 12/02 08:34
兩個(gè)1500都是同一個(gè)東西
就是當(dāng)初非同一控制下 合并得到的 商譽(yù)1500

84784988 

2023 12/02 08:41
內(nèi)部交易損益不是先減去再加回來嗎 是這個(gè)意思不

一休哥哥老師 

2023 12/02 08:45
這不是內(nèi)部交易
這是同一控制下 長投初始投資成本的計(jì)算

84784988 

2023 12/02 08:45
就是內(nèi)部交易損益 當(dāng)年直接減不用加是不 跨年才只有加 是這個(gè)意思嗎

一休哥哥老師 

2023 12/02 08:45
長期股權(quán)投資的初始投資成本
=子公司自購買日開始持續(xù)計(jì)算的可辨認(rèn)凈資產(chǎn)公允價(jià)值X母公司持股比例+原母公司在合并報(bào)表確認(rèn)的商譽(yù)

一休哥哥老師 

2023 12/02 08:46
這個(gè)在中級會(huì)計(jì)實(shí)務(wù) 長投第一章節(jié) 就有這個(gè)內(nèi)容
