问题已解决
這個(gè)怎么算,有公式嗎?
FAILED



這個(gè)根據(jù)分錄理解,溢價(jià)購(gòu)入,利息調(diào)整確認(rèn)的時(shí)候在借方,
借:債權(quán)投資——成本
——利息調(diào)整
貸:銀行存款
然后攤銷時(shí)在貸方,所以,分錄是
借:債權(quán)投資——應(yīng)計(jì)利息590
貸:債權(quán)投資——利息調(diào)整10
投資收益580
學(xué)會(huì)分析,利息調(diào)整,攤銷時(shí)和確認(rèn)時(shí)反向相反,這個(gè)是關(guān)鍵點(diǎn)。按照分錄分析倒擠就可以。
2022 03/24 21:26

84784971 

2022 03/24 21:44
老師,啥叫攤銷?為何要寫這兩個(gè)分錄?有啥關(guān)聯(lián)?

孺子牛老師 

2022 03/24 21:50
你需要掌握了賬務(wù)處理才可以,攤銷就是把利息調(diào)整分別計(jì)入各期有期間。這個(gè)分錄你不懂,需要回去看看講義,聽(tīng)一下課,先聽(tīng)明白了,然后做題,不要著急做題,因?yàn)闆](méi)有聽(tīng)明白會(huì)很糊涂。你聽(tīng)一下債權(quán)投資的課程,還不明白,可以接著交流!

84784971 

2022 03/24 22:38
好的,謝謝老師,我就是在聽(tīng)回放,有些地方卡住了,沒(méi)法問(wèn)

孺子牛老師 

2022 03/25 08:07
你把賬務(wù)處理搞懂就可以,總之利息調(diào)整、應(yīng)計(jì)利息和投資收益,三者之間,知道了兩個(gè),就可以得出另外一個(gè)。
