问题已解决
同一控制下的企業(yè)合并,合并日以后的第一年,子公司實(shí)現(xiàn)凈利潤(rùn)20萬元,分配現(xiàn)金股利8萬元,母子公司70%持股,則合并報(bào)表編制中的調(diào)整分錄為() A.借:長(zhǎng)期股權(quán)投資 14 貸:投資收益 14 B.借:長(zhǎng)期股權(quán)投資 8.4 貸:投資收益 8.4 C.借: 投資收益 8.4 貸: 長(zhǎng)期股權(quán)投資 8.4 D.借: 投資收益 14 貸: 長(zhǎng)期股權(quán)投資 14
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冉老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,稅務(wù)師,中級(jí)會(huì)計(jì)師,初級(jí)會(huì)計(jì)師,上市公司全盤賬務(wù)核算及分析
你好,學(xué)員,這個(gè)題目選擇B
2022 10/19 18:17
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2022 10/19 18:18
有解析嗎老師
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2022 10/19 18:19
為什么呀
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2022 10/19 18:20
因?yàn)閮衾麧?rùn)的
借長(zhǎng)期股權(quán)投資20×70%=14
貸投資收益14
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2022 10/19 18:20
分紅是
借投資收益8×70%=5.6
貸長(zhǎng)期股權(quán)投資5.6
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