问题已解决
甲公司初始設(shè)立時收到乙公司作為資本投入的非專利技術(shù)一項,合同約定的價值與公允價值相同,均為200萬元,經(jīng)稅務(wù)機關(guān)認證的增值稅進項稅額為12萬元(由投資方支付稅款,并開具增值稅專用發(fā)票)。乙公司投資額未超過其在甲公司注冊資本中所占的份額。不考慮其他因素,甲公司應(yīng)確認的實收資本金額為( )萬元。 A.212 B.200 C.188 D.12



同學(xué)你好,應(yīng)確認的實收資本金額為212萬;
2020 11/10 11:33

84785006 

2020 11/10 11:34
那老師能說一下解題過程嗎

立紅老師 

2020 11/10 11:36
同學(xué)你好,您看下分錄
借,無形資產(chǎn)200
借,應(yīng)交稅費一應(yīng)增一進項12
貸,實收資本212

84785006 

2020 11/10 11:40
好的 謝謝老師

立紅老師 

2020 11/10 12:09
不客氣的,祝您學(xué)習(xí)愉快;
