问题已解决
長期股權(quán)投資一經(jīng)計(jì)提,不能轉(zhuǎn)回嗎?
FAILED
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同學(xué)你好,減值計(jì)提了是不能轉(zhuǎn)回,但是處置的時(shí)候要結(jié)轉(zhuǎn)的
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84785009 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/26 10:22
什么意思,沒明白,計(jì)提了又不能轉(zhuǎn)回,處置了又給它轉(zhuǎn)回,最終不還是轉(zhuǎn)回了?
![](https://pic1.acc5.cn/014/07/74/94_avatar_middle.jpg?t=1714183148)
胡芳芳老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 03/26 10:24
處置了這項(xiàng)投資都不存在了,當(dāng)然要結(jié)轉(zhuǎn)啊
![](https://pic1.acc5.cn/014/07/74/94_avatar_middle.jpg?t=1714183148)
胡芳芳老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/26 10:28
減值不能轉(zhuǎn)回說的是今年做了減值測試,發(fā)現(xiàn)減值了,計(jì)提了減值以后,明年發(fā)現(xiàn)又沒有減值了,這種情況下不能轉(zhuǎn)回。但是投資都處置了,原先賬面上掛的這個(gè)投資的減值當(dāng)然要反向沖銷掉,也就是結(jié)轉(zhuǎn)
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785009 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2023 03/26 10:35
哦哦,理解了,謝謝老師,我以為一輩子都不轉(zhuǎn)回
![](https://pic1.acc5.cn/014/07/74/94_avatar_middle.jpg?t=1714183148)
胡芳芳老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2023 03/26 10:41
好的,理解就行,祝你學(xué)習(xí)順利
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