问题已解决
新成立的公司,股東投入一臺(tái)設(shè)備(固定資產(chǎn))是按照公允價(jià)值來(lái)對(duì)長(zhǎng)期股權(quán)投資入賬。那在控股股東合并報(bào)表上該固定資產(chǎn)應(yīng)該按照公允價(jià)值還是賬面價(jià)值入賬? 比如說(shuō)甲投入一臺(tái)設(shè)備賬面價(jià)值700萬(wàn),公允價(jià)值1000萬(wàn)。成立了B公司,對(duì)B公司控股80%。則甲公司長(zhǎng)投入賬是按1000萬(wàn)還是700萬(wàn)? 甲合并報(bào)表里該無(wú)形資產(chǎn)入賬是700萬(wàn)還是1000萬(wàn)?
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勇老師
金牌答疑老师
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同學(xué)你好,稍等下,晚點(diǎn)為你答疑
2022 04/09 23:32
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2022 04/09 23:34
同學(xué)你好,老師來(lái)啦
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2022 04/09 23:35
非同控個(gè)別報(bào)表是按照付出對(duì)價(jià)的公允價(jià)值入賬的
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2022 04/09 23:35
也就是長(zhǎng)期股權(quán)投資是按1000入賬
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2022 04/09 23:35
B公司取得該資產(chǎn)按1000入賬
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2022 04/09 23:36
付出資產(chǎn)設(shè)立公司,視為內(nèi)部交易
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2022 04/09 23:36
按內(nèi)部交易規(guī)則處理
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2022 04/09 23:36
所以合并報(bào)表要做抵銷分錄
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2022 04/09 23:36
所以合并報(bào)表該資產(chǎn)是按賬面價(jià)值700入賬的,
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2022 04/09 23:36
您看看這樣能不能理解
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2022 04/09 23:36
看看還有沒(méi)有什么疑問(wèn)
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2022 04/09 23:36
有疑問(wèn)可以提出來(lái)哦
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2022 04/09 23:37
有專門老師為您答疑
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2022 04/09 23:37
祝你學(xué)習(xí)愉快,加油
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2022 04/09 23:41
就是甲出資成立的公司,也是相當(dāng)于非同控,對(duì)嗎 老師
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2022 04/09 23:43
同學(xué)你好,是的,理解正確的
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2022 04/09 23:45
好的,謝謝老師
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2022 04/09 23:46
不客氣, 祝你考試順利
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