问题已解决
為什么成本法下宣告發(fā)放利息:借:應(yīng)收股利,貸:投資收益,而權(quán)益法下是借:應(yīng)收股利,貸:長(zhǎng)期股權(quán)投資-損益調(diào)整,為什么一個(gè)用投資收益,一個(gè)用長(zhǎng)投-損益調(diào)整?
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同學(xué),你好
成本法下除了增減資產(chǎn),一般不調(diào)整長(zhǎng)投,在宣告分配現(xiàn)金股利時(shí)確認(rèn)投資收益
2023 03/04 19:38
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2023 03/04 19:39
那為什么權(quán)益法會(huì)呢?這樣是減少長(zhǎng)投的賬面價(jià)值?
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2023 03/04 19:40
而權(quán)益法下,只要被投資方所有者權(quán)益變化了,就要重新調(diào)整長(zhǎng)投,在對(duì)方宣告分配現(xiàn)金股利時(shí),對(duì)方所有者權(quán)益減少,所以長(zhǎng)投減少
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