问题已解决
老師,麻煩解釋下這題
FAILED
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你好同學(xué)稍等回復(fù)你
2023 08/11 00:09
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2023 08/11 00:16
好的,麻煩老師
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2023 08/11 00:29
權(quán)益法計(jì)算投資收益根據(jù)(凈利潤(rùn)2000-內(nèi)部交易未實(shí)現(xiàn)損益-投資時(shí)被投資方資產(chǎn)公允價(jià)值與賬面價(jià)值差額對(duì)利潤(rùn)的影響)*持股比例20%
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2023 08/11 00:30
所以計(jì)算出來(lái)等于(2000-(600-300)*40%-(300-200)*30%)*20%=370
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2023 08/11 00:31
這里的公允價(jià)值是只投資方認(rèn)為的資產(chǎn)賬面價(jià)值嗎?為什么要調(diào)成一致呢
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2023 08/11 00:34
300-200為什么乘以20%呢,200為什么向公允價(jià)值看齊,這里的公允價(jià)值是認(rèn)為的成本價(jià)值銷售部分結(jié)轉(zhuǎn)成本嗎?成本高了所以-嗎,后期涉及實(shí)現(xiàn)調(diào)回來(lái)嗎
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2023 08/11 00:43
權(quán)益法根據(jù)被投資方凈資產(chǎn)公允價(jià)值的份額確認(rèn)長(zhǎng)投的增減
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2023 08/11 00:44
所以取得投資時(shí)被投資方賬面要調(diào)成公允,因?yàn)楹笃诔鍪哿?,?duì)利潤(rùn)有影響,所以要調(diào)整利潤(rùn)
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2023 08/11 00:46
公允300賬面200而出售了30%而被投資方按賬面計(jì)算的利潤(rùn),所以根據(jù)出售這部分調(diào)減100*30%
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