问题已解决
老師2024年為什么長投不加300再乘出售比例呢
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同學(xué)你好,成本發(fā)下的賬面價值不需要計算凈利潤相有的份額啊,前面的資料也給我看下
2023 09/08 21:03
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2023 09/08 21:17
這個是資料一
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2023 09/08 21:23
同學(xué)你好,成本法下不確認(rèn)被投資單位的凈利潤,所以不用加,至出售時點(diǎn),長投的賬面價值就是1600+240=1840,所以現(xiàn)在賣了50%按比例結(jié)轉(zhuǎn)賬面價值,由此成本法轉(zhuǎn)為權(quán)益法,對剩余的比例進(jìn)行追溯調(diào)整,剩余比例計算持有期間被投資單位實(shí)現(xiàn)的凈利潤
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