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這題為什么不用9000??80%作為初始入賬價(jià)值?
FAILED
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題目是非同一,權(quán)益法到成本法,長(zhǎng)投初始投資成本=原投資賬面+新投資公允=3600+2000=5600.
同一控制才是按賬面價(jià)值份額作為長(zhǎng)投初始投資成本。
2022 04/13 15:48
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2022 04/13 16:05
如果是低于20%以下的呢,初始入賬成本是啥來(lái)著?
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2022 04/13 16:17
低于20%通常是金融資產(chǎn)。其他權(quán)益工具投資入賬金額=付出對(duì)價(jià)公允+相關(guān)稅費(fèi),交易性金融資產(chǎn)=付出對(duì)價(jià)公允,相關(guān)稅費(fèi)計(jì)入投資收益
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2022 04/13 16:19
啊,好的謝謝老師,我學(xué)到財(cái)務(wù)報(bào)告回來(lái)再做長(zhǎng)投的題,前面的就忘光了,啊啊啊啊
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2022 04/13 16:24
不要亂,好好梳理梳理。
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