问题已解决
第一问的分录长投不应该是8000乘以48%吗?题目说的是60%的80%卖出
FAILED
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因为出售时甲公司的长期股权投资的账面价值是8000,转出账面价值的80%就是6400万。不是被投资公司的股份8000万
2021 10/21 22:58
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2021 10/21 23:01
不是只出售了48%吗,怎么会乘以80%
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2021 10/21 23:06
是以甲公司的账面价值计算的
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2021 10/21 23:08
账面价值算的话60%-80%不够减啊,那怎么会是成本表法变为交易性金融资产
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2021 10/21 23:10
甲公司的账面价值计算8000*80%=6400,你不要把占乙公司的股份60%扯在一块了