问题已解决
老師,可以詳細(xì)說說這道題的解答過程嗎
FAILED
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您好,解答如下
對(duì)于非同一控制下多次交易形成的合并控股:
合并日初始投資成本=原長(zhǎng)投賬面價(jià)值+新支付對(duì)價(jià)的公允價(jià)值=(40000*25%+800)+12000=22800
2022 07/16 15:38
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84785024 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 07/16 15:45
800是投資收益,也要算嗎
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84785024 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 07/16 15:48
如果問題是問甲公司取得長(zhǎng)期股權(quán)投資的初始投資成本的要又要怎么計(jì)算?
![](https://pic1.acc5.cn/011/72/76/90_avatar_middle.jpg?t=1714278024)
朱小慧老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 07/16 15:52
是的,記入投資收益的同時(shí)也記入長(zhǎng)期股權(quán)投資-損益調(diào)整,屬于長(zhǎng)投的賬面價(jià)值
![](https://pic1.acc5.cn/011/72/76/90_avatar_middle.jpg?t=1714278024)
朱小慧老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 07/16 15:53
初始投資成本也是上面給你寫的計(jì)算
![](http://member.chinaacc.com/homes/resources/images/home/avatar/4.jpg)
84785024 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 07/16 15:56
也是22800元嗎
![](https://pic1.acc5.cn/011/72/76/90_avatar_middle.jpg?t=1714278024)
朱小慧老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 07/16 15:56
對(duì)的,也是這樣計(jì)算的
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