问题已解决
老師,最后一個答案是怎么來的
FAILED
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
你好,合并報表帶來的資本公積是=出售售價1580-出售時候享有凈資產(chǎn)份額9000*80%*20%=140
2021 08/26 14:18
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784985 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 08/26 14:19
老師,能寫一下具體分錄嗎?
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 08/26 14:21
借銀行存款1580
貸長期股權(quán)投資1440
資本公積140
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784985 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 08/26 14:27
合并報表確認(rèn)的是資本公積,個別報表是投資收益
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 08/26 14:28
是的,學(xué)員,你說的很對的
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784985 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 08/26 14:29
老師,如果處置之后不具有控制權(quán),合并報表也要確認(rèn)投資收益是嗎?
![](https://pic1.acc5.cn/011/08/79/25_avatar_middle.jpg?t=1714030903)
冉老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 08/26 14:35
如果處置之后不具有控制權(quán),合并報表也要確認(rèn)投資收益
![](/wenda/img/newWd/sysp_btn_eye.png)