问题已解决
求此题相关会计分录,谢谢解题老师
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![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
借长期股权投资-投资成本270
贷银行存款270
2022 03/07 15:09
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/07 15:09
借应收股利60
贷长期股权投资-损益调整60
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/07 15:10
借银行存款60
贷应收股利60
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/07 15:11
借长期股权投资-其他综合收益24
贷其他综合收益24
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/07 15:11
借长期股权投资-损益调整120
贷投资收益120
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/07 15:12
借投资收益60
贷长期股权投资损益调整72
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/07 15:12
长期股权投资账面价值
270-60+24+120-60=294
发生减值294-272=22
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/07 15:13
借资产减值损失22
贷长期股权投资减值准备22
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/07 15:14
借银行存款250
投资收益44
贷长期股权投资-投资成本270
-其他综合收益24
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/07 15:17
答案选D是怎样解出来的呢
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/07 15:18
借其他综合收益24
贷投资收益24
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/07 15:42
持有其他债权投资是计入其他综合收益吗?
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/07 15:43
是的,这里是其他综合收益核算
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/07 15:47
还有这个分录借贷金额不相等呢
![](http://member.chinaacc.com/homes/resources/images/home/avatar/7.jpg)
84784987 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 03/07 15:52
图片中画红圈的金额不一样呢
![](https://pic1.acc5.cn/010/08/79/95_avatar_middle.jpg?t=1733968385)
暖暖老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 03/07 15:53
这里60对的,我手误写作了72