问题已解决
老師,請幫忙給出本題資料1至11的完整分錄處理,標(biāo)注金額計算,謝謝!
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你好需要計算做好了發(fā)給你
2021 08/03 13:19
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暖暖老師 
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2021 08/03 13:38
1借長期股權(quán)投資-投資成本7500
貸股本500
資本公積股本溢價7000
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暖暖老師 
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2021 08/03 13:38
2借長期股權(quán)投資-投資成本500
貸營業(yè)外收入500=32000*25%-7500
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暖暖老師 
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2021 08/03 13:41
5.調(diào)整后的凈利潤計算是
500-(1200-1400)*80%-(4000-3200)/5*6/12-
(400-300)*(1-60%)=540
540*25%=135
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暖暖老師 
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2021 08/03 13:41
借長期股權(quán)投資-損益調(diào)整135
貸投資收益135
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暖暖老師 
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2021 08/03 13:44
6借應(yīng)收股利50
貸長期股權(quán)投資-損益調(diào)整50
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暖暖老師 
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2021 08/03 13:44
股票股利不做會計分錄,做備查簿登記
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暖暖老師 
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2021 08/03 13:45
7.借長期股權(quán)投資-其他綜合收益25
貸其他綜合收益25
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暖暖老師 
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2021 08/03 13:48
8.調(diào)整后的凈利潤計算是
1800-(1200-1400)*20%-(4000-3200)/5-
(400-300)*40%=1640
1640*25%=410
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暖暖老師 
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2021 08/03 13:48
借長期股權(quán)投資-損益調(diào)整410
貸投資收益410
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暖暖老師 
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2021 08/03 13:52
10.借長期股權(quán)投資18520
貸其他業(yè)務(wù)收入10000
長期股權(quán)投資-投資成本8000
-損益調(diào)整495
~其他綜合收益25
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暖暖老師 
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2021 08/03 13:52
借其他業(yè)務(wù)成本10000
貸投資性房地產(chǎn)~成本8000
~公允價值變動2000
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暖暖老師 
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2021 08/03 13:52
借公允價值變動損益2000
貸主營業(yè)務(wù)成本2000
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