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我是435題 為什么是500-500乘以80%直接算的呢? 為什么不是資本公積調(diào)增100公允,那就是變成六百。六百,再看80%占有的份額和初始入賬的500比呢?
FAILED
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這個(gè)題目?jī)糍Y產(chǎn)的公允價(jià)值就是500
2023 07/06 09:50
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一休哥哥老師 
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2023 07/06 09:51
本來(lái)凈值的賬面價(jià)值是400,然后用公允價(jià)值計(jì)量500,那么我們合并報(bào)表中調(diào)增100
借:無(wú)形資產(chǎn) 100
貸:資本公積 100
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一休哥哥老師 
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2023 07/06 09:51
那么商譽(yù)
=500-凈資產(chǎn)的公允價(jià)值*持股比例
=500-500*0.8=100
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一休哥哥老師 
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2023 07/06 09:52
本來(lái)賬面價(jià)值400,資本公積調(diào)增100公允,那就是變成500
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2023 07/06 10:10
調(diào)贈(zèng)這100 不是公允增加100 然后是600嗎
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2023 07/06 10:25
直接用公允算 調(diào)不調(diào)這100 都行啊 調(diào)這100 是賬面的100 不是公允100 是哈
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一休哥哥老師 
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2023 07/06 10:25
公允價(jià)值500里面包括了這100的調(diào)整了。
就是因?yàn)橘~面400,公允500,才要調(diào)整資本公積500-400=100
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一休哥哥老師 
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2023 07/06 10:26
您要是說(shuō)公允價(jià)值是600,那么資本公積是200了
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2023 07/06 11:12
老師,反正看到這種類(lèi)型的題,不用管它有什么差不差異,公司不存在聯(lián)系直接用公允就是了唄
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一休哥哥老師 
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2023 07/06 11:19
是的,就是的
直接就是用
長(zhǎng)投入賬價(jià)值 - 凈資產(chǎn)的公允價(jià)值*持股比例=商譽(yù)
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