问题已解决
你好老師,初始入賬成本和合并成本最終計入的是哪一個?
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您好,你把題干發(fā)過來吧
2024 09/07 11:19
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2024 09/07 11:21
沒有~今天考的,有個初始入賬是被控制方賬面公允5000*30%+付出對價3000=4500
合并是公允價值1800+3000=4800
做科目的時候是長投4500
還是4800
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2024 09/07 11:22
商譽是4800-4000=800
還是4500-4000=500
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朱小慧老師 
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2024 09/07 11:30
做科目的時候是長投4500? ?其他的沒有題干? 沒有辦法解答
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2024 09/07 15:15
老師就是這個題,是這么做嗎?
FAILED
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朱小慧老師 
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2024 09/07 15:20
是的,題目這么做是正確的
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2024 09/07 15:20
初始入賬不是4500?
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朱小慧老師 
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2024 09/07 15:25
同學(xué)抱歉,今天上午沒有題干,所以只解答了是以初始投資成本記入長期股權(quán)投資,還是合并成本記入
原長期股權(quán)投資采用權(quán)益法核算,現(xiàn)在繼續(xù)追加投資,繼續(xù)購買50%股權(quán),就分步實現(xiàn)了對被購買企業(yè)的控制,此時,長期股權(quán)投資的初始投資成本=原權(quán)益法下長期股權(quán)投資的賬面價值+追加的成本(例如購買500%股權(quán)所付出的代價)。
合并成本=原權(quán)益法下長期股權(quán)投資的公允價值+追加的成本(購買50%股權(quán)所付出的代價)
合并商譽=合并成本-被購買企業(yè)凈資產(chǎn)公允價值的份額。
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2024 09/07 15:26
初始入賬=原賬面?付出對價
不是原賬面公允+付出對價,對嗎
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朱小慧老師 
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2024 09/07 15:27
對的,是初始投資成本=原賬面?付出對價
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