问题已解决
麻煩老師給出答案,我做完以后可以校對(duì)哪里做錯(cuò),謝謝!
FAILED
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同學(xué)你好,請(qǐng)稍等我馬上為你解答!
2023 04/01 09:15
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慢慢xl老師 
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2023 04/01 09:25
2019年1月1日分錄如下:
可轉(zhuǎn)債負(fù)債成分的公允價(jià)=50000x0.8219+50000x3%x4.4518=47772.7(萬(wàn)
元)
權(quán)益成分的公允價(jià)值=50400-47772.7=2627.3萬(wàn)
元)。
借:銀行存款 50400
應(yīng)付債券-可轉(zhuǎn)換公司債券(利息調(diào)整) 2227.3
貸:應(yīng)付債券-可轉(zhuǎn)換公司債券(面值)50000
其他權(quán)益工具 2627.3
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2023 04/01 09:29
2019年12月31日分錄如下:
借:在建工程 1910.91
貸:應(yīng)付利息 1500
應(yīng)付債券-可轉(zhuǎn)換公司債券(利息調(diào)整)410.91
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2023 04/01 09:35
老師,第三個(gè)問(wèn)您還沒(méi)給出答案,我上面這個(gè)做對(duì)了,最后一個(gè)轉(zhuǎn)股50%,這個(gè)不知道怎么做
FAILED
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2023 04/01 09:35
2020年1月1日分錄如下:
借:應(yīng)付債券一可轉(zhuǎn)換公司債券(面值) 25000
其他權(quán)益工具 1313.65
貸:股本 2500
應(yīng)付債券一可轉(zhuǎn)換公司債券(利息調(diào)整)908.20
資本公積一一股本溢價(jià) 22905.45
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2023 04/01 09:38
老師,全部按照一半折中就行是嗎?我在猶豫這個(gè)問(wèn)題
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2023 04/01 09:40
股本為什么不是2520
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慢慢xl老師 
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2023 04/01 09:42
是的,按剩余可轉(zhuǎn)債價(jià)值的一半轉(zhuǎn)換就行
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慢慢xl老師 
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2023 04/01 09:44
可轉(zhuǎn)債轉(zhuǎn)換的普通股股數(shù)為50000/10*50%=2500(萬(wàn)股)
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慢慢xl老師 
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2023 04/01 09:45
同學(xué)你好,轉(zhuǎn)股時(shí)是按債券面值轉(zhuǎn)換的
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2023 04/01 09:51
希望對(duì)你有幫助,滿(mǎn)意請(qǐng)好評(píng)哦,謝謝!
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2023 04/01 09:52
老師,債轉(zhuǎn)股,實(shí)際上轉(zhuǎn)的就是債,區(qū)分權(quán)益成分的其他權(quán)益工具已經(jīng)股了,就不用轉(zhuǎn)了是嗎,按面值轉(zhuǎn)股,不是按照發(fā)行價(jià)格轉(zhuǎn)股?
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慢慢xl老師 
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2023 04/01 09:54
按可轉(zhuǎn)債的面值轉(zhuǎn)換成股數(shù),剩余的全部是資本公積。
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