问题已解决
老師求解這個第5題。
FAILED
FAILED
FAILED
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非統(tǒng)一控制下合并處理
先做2020年1月1日
2024 01/05 17:10
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一休哥哥老師 
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2024 01/05 17:10
借:長投 2000
貸:銀行存款 2000
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一休哥哥老師 
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2024 01/05 17:10
計算出來的商譽(yù)的金額
=2000-2000*0.8
=400萬元
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一休哥哥老師 
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2024 01/05 17:11
(1)權(quán)益法調(diào)整長權(quán)
借:長投160
貸:投資收益 200*0.8
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一休哥哥老師 
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2024 01/05 17:12
調(diào)整后的長投的金額
=2000+160
=2160萬元
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一休哥哥老師 
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2024 01/05 17:13
(2)
我來做內(nèi)部交易
借:營業(yè)收入200
貸:營業(yè)成本 168
存貨 40*0.8=32
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一休哥哥老師 
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2024 01/05 17:14
借:遞延所得稅資產(chǎn)8
貸:所得稅費(fèi)用 32*0.25
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一休哥哥老師 
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2024 01/05 17:14
借:應(yīng)付賬款200
貸:應(yīng)收賬款 200
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一休哥哥老師 
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2024 01/05 17:15
借:應(yīng)收賬款 20
貸:信用減值損失 20
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一休哥哥老師 
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2024 01/05 17:15
借:所得稅費(fèi)用 20*0.25=5
貸: 遞延所得稅資產(chǎn) 5
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一休哥哥老師 
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2024 01/05 17:24
借:資產(chǎn)處置損益 50
貸:無形資產(chǎn) 50
借:無形資產(chǎn) 50/5*0.5=5
貸:管理費(fèi)用 5
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一休哥哥老師 
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2024 01/05 17:25
借:遞延所得稅資產(chǎn)11.25
貸:所得稅費(fèi)用 (50-5)*0.25
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一休哥哥老師 
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2024 01/05 17:27
借:股本1600
資本公積 200
盈余公積 40+20=60
未分配利潤160+200-20=340
商譽(yù) 400
貸:長投 2160
少數(shù)股東權(quán)益 440
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一休哥哥老師 
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2024 01/05 17:28
借:投資收益200*0.8
少數(shù)股東損益40
年初未分配利潤160
貸:年末未分配利潤340
提取盈余公積 20
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