问题已解决
您好老師,我想問一下處置10%,合報里為什么用投資收益代替長投?個報里不是只有80-60=20的投資收益嗎?合報里為什么5+25=30借方投資收益呢?
FAILED
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您好!老師正在看題目
2024 05/17 21:19
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丁小丁老師 
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2024 05/17 21:21
您好!因為出售的10%要影響損益
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丁小丁老師 
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2024 05/17 21:24
合并是5+2.5萬,不是加25萬
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2024 05/17 22:15
老師,合報層面未喪控,為什么影響損益呢
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2024 05/17 22:17
個報里出售,影響損益能理解,合報不太理解
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2024 05/18 08:33
您好!合并層面,要站在合并角度來看,處置10%,個表的長投已經(jīng)只有90%,還是成本法,
合并報表中處置前還是100%調(diào)整為權(quán)益法的長投,現(xiàn)在處置以后,合并報表是在個表基礎(chǔ)上去編制,所以合表也只能有90%長投權(quán)益法調(diào)整,而個表已經(jīng)是90%了,所以合表只要調(diào)整這個90%對應(yīng)的長投權(quán)益法調(diào)整,也就是說長投權(quán)益法調(diào)整就完成了,
但是10%在合表中還有之前調(diào)整權(quán)益法產(chǎn)生的投資收益,因此要把這部分的投資收益也要處置掉,以前年度的就影響留存收益,當年確認的投資收益就影響其他綜合收益
你看下這樣能理解了么?
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2024 05/18 10:35
您好老師,成本調(diào)權(quán)益法當年:借長投,貸其他綜合收益,出售10%,借投資收益,貸其他綜合收益,這個地方不理解,老師可以進一步解釋一下嗎
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2024 05/18 11:15
您好!就是個別報表的長投已經(jīng)是90%了,那么在個表的基礎(chǔ)上來編合并,也是只對這個90%進行權(quán)益法的處理,那合并之前可是100%確認了投資收益的,現(xiàn)在是長期股權(quán)投資個表和合表一樣,但是合表的投資收益多了,他對應(yīng)的是100%長投確認的投資收益,現(xiàn)在只能確認90%,所以10%的投資收益也要平掉
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