问题已解决
請(qǐng)問(wèn)老師這個(gè)題怎么做,875咋算的
FAILED
FAILED
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投資方因處置部分權(quán)益性投資等原因喪失了對(duì)被投資單位的控制的,在編制個(gè)別財(cái)務(wù)報(bào)表時(shí),處置后的剩余股權(quán)不能對(duì)被投資單位實(shí)施共同控制或施加重大影響的,應(yīng)當(dāng)改按《企業(yè)會(huì)計(jì)準(zhǔn)則第22號(hào)——金融工具確認(rèn)和計(jì)量》的有關(guān)規(guī)定進(jìn)行會(huì)計(jì)處理,其在喪失控制權(quán)之日應(yīng)按公允價(jià)值入賬,公允價(jià)值(1000萬(wàn)元)與賬面價(jià)值(875萬(wàn)元)間的差額125萬(wàn)元計(jì)入當(dāng)期損益。,875=7000*10%/80%
2022 03/01 22:01
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m4527_92168 
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2022 03/02 07:22
那請(qǐng)問(wèn)老師賣(mài)出部分的賬面價(jià)值是7000/70%*80%嗎
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注會(huì)會(huì)計(jì)老師 
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2022 03/02 08:49
是剩余部分的賬面價(jià)值
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