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老師,這個(gè)題分錄能幫忙寫(xiě)一下么?我最后算的賬面價(jià)值跟答案不一樣,我看一下錯(cuò)在哪
FAILED
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1借長(zhǎng)期股權(quán)投資-投資成本440
貸銀行存款440
01/20 18:03
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暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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01/20 18:03
2借長(zhǎng)期股權(quán)投資-投資成本40
貸營(yíng)業(yè)外收入40
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
01/20 18:04
3借應(yīng)收股利120
貸長(zhǎng)期股權(quán)投資損益調(diào)整120
借銀行存款120
貸應(yīng)收股利120
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
01/20 18:05
4借長(zhǎng)期股權(quán)投資其他綜合收益48
-損益調(diào)整240
貸其他綜合收益48
投資收益240
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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01/20 18:07
5不做會(huì)計(jì)處理
6調(diào)整后的凈利潤(rùn)是
-400-(2200-1600)*(1-0%)=-1000
確認(rèn)投資收益-1000*30%=-300
借投資收益300
貸長(zhǎng)期股權(quán)投資損益調(diào)整300
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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01/20 18:08
7長(zhǎng)期股權(quán)投資賬面價(jià)值
440+40-120+240+48-300=348
發(fā)生減值348-300=48
借資產(chǎn)減值損失48
貸長(zhǎng)期股權(quán)投資減值準(zhǔn)備48
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