问题已解决
老師你好,這題不是凈利潤減去未實現(xiàn)么,為什么是(200-50*80%)*30%=48。這不是已經(jīng)實現(xiàn)的的么
FAILED


同學您好,這個不是未實現(xiàn)內(nèi)部交易的考點
2023 10/12 00:30

84785040 

2023 10/12 00:33
(200-50*80%)*30%=48。這是答案給的,那這個能解釋一下嗎?為什么不是未實現(xiàn)的考點?
miao 

2023 10/12 00:33
這個凈利潤200是賬面價值計算的凈利潤,現(xiàn)在要調(diào)成按公允價值計算的凈利潤,賬面價值和公允價值的差異是存貨差異導致,賬面是按150結(jié)轉(zhuǎn)成本,但從合并角度看,要結(jié)轉(zhuǎn)200成本,因為當期出售80%,賬面少結(jié)轉(zhuǎn)50*80%的成本

84785040 

2023 10/12 00:36
這種和未實現(xiàn)那種要怎么區(qū)分?
miao 

2023 10/12 00:39
首先要判斷,這屬不屬于內(nèi)部交易,題目沒說A公司賣存貨給B公司,不是內(nèi)部交易,就自然沒有未實現(xiàn)內(nèi)部交易的說法
