问题已解决
老师:此题金融负债、股本、未分配利润是怎么算出来的?请指教



同学好
稍等,老师计算一下
2021 08/07 08:53

Helen老师 

2021 08/07 09:14
同学好
未分配利润=上期未分配+本期留存=506+100.1=606.1
由于权益乘数增加到2,则资产/权益=2 3289/权益=2 权益=3289/2=1644.5 股本=1644.5-606.1=1038.4
金融负债=经营资产-经营负债-权益=3289--986.7-1644.5=657.8