问题已解决
該題按同控還是非同控呢,為什么?
FAILED
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您好,是同控,因?yàn)榈?句話是 “同屬于一個(gè)企業(yè)集團(tuán)
2023 06/18 15:21
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2023 06/18 15:30
答案是b,為什么
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2023 06/18 15:35
您好,我現(xiàn)在去做題,請(qǐng)稍等一下
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2023 06/18 15:41
您好,沒有形成合并的情況(重大影響或共同控制),不區(qū)分是否是同一控制下的,核算方法投資成本確認(rèn)都一樣(都是權(quán)益法)
權(quán)益法1、用初始投資成本算:借:長(zhǎng)期股權(quán)投資-成本 1000(存貨公允價(jià)值)
2、若初始投資成本小于投資時(shí)享有被投資單位可辨認(rèn)凈資產(chǎn)公允價(jià)值份額的,應(yīng)做以下分錄:
借:長(zhǎng)期股權(quán)投資-**公司(成本)3000*25%-1000=200
貸:營(yíng)業(yè)外收入 200
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