问题已解决
老师,留存收益在借方,导致所有者权益增加还是减少?为什么?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
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![](https://pic1.acc5.cn/009/69/97/64_avatar_middle.jpg?t=1651203325)
你好 留存收益在借方表示所有者权益减少 因为留存收益属于所有者权益 借减贷增
2019 09/22 15:05
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785019 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 09/22 15:07
那您看下这道题的第4问
![](https://pic1.acc5.cn/009/69/97/64_avatar_middle.jpg?t=1651203325)
答疑苏老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 09/22 15:08
你好 老师没看到你发的题目哦
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785019 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 09/22 15:09
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785019 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 09/22 15:10
答案是会使所有者权益增加50万元
![](https://pic1.acc5.cn/009/69/97/64_avatar_middle.jpg?t=1651203325)
答疑苏老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 09/22 15:12
你好 提取盈余公积不影响所有者权益 因为 借方盈余公积 贷方利润分配 都属于所有者权益科目 相互抵销了
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785019 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 09/22 15:13
这是其他综合收益转的留存收益,不影响所有者权益吗?
![](https://pic1.acc5.cn/009/69/97/64_avatar_middle.jpg?t=1651203325)
答疑苏老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 09/22 15:14
你好 是的 其他综合收益也属于所有者权益科目
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785019 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 09/22 15:17
哦,忘了。谢谢老师!
![](https://pic1.acc5.cn/009/69/97/64_avatar_middle.jpg?t=1651203325)
答疑苏老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 09/22 15:19
不客气 祝学习愉快哦!
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84785019 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2019 09/22 15:19
这道题的其他综合收益为0,留存收益为借方50万元
![](https://pic1.acc5.cn/009/69/97/64_avatar_middle.jpg?t=1651203325)
答疑苏老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2019 09/22 15:28
你好 因为 其他综合收益转到留存收益里了