问题已解决
企业合并相关,题目如图,共三问,求解答
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您好,我来做这个题目
2023 06/09 08:36
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一休哥哥老师 
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2023 06/09 08:37
调整被投资单位公允价值
借:固定资产100万,
贷:资本公积75万,
递延所得税负债25万
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一休哥哥老师 
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2023 06/09 08:38
那么计算出来的
商誉=3000-(3500+75)*0.8=140万元
借:股本2000
资本公积 1500+75=1575
商誉140
贷:长投3000
少数股东权益715
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一休哥哥老师 
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2023 06/09 08:45
再做2022.12.31
固定资产增值100
折旧=100/20年=5
借:管理费用5
贷:固定资产 5
借:递延所得税负债1.25
贷:所得税费用 5*0.25
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一休哥哥老师 
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2023 06/09 08:46
应收抵消
借:应付账款 475
贷:应收账款 475
借:应收账款 25
贷:信用减值损失 25
借:所得税费用6.25
贷:递延所得税资产 6.25
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一休哥哥老师 
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2023 06/09 08:48
存货抵消
借:营业收入3500
贷:营业成本3200
贷:存货 500*0.6=300
借:递延所得税资产 300*0.25
贷:所得税费用 75
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一休哥哥老师 
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2023 06/09 08:52
逆流交易
借:营业收入1000
贷:营业成本 800
贷:存货 200
借:递延所得税资产 200*0.25
贷:所得税费用50
借:少数股东权益 200*0.75*0.2=30
贷:少数股东损益 30
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一休哥哥老师 
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2023 06/09 08:55
固定资产的抵消
借:资产处置损益10
贷:固定资产 10
半年折旧=10/5年*0.5=1
借:固定资产1
贷:管理费用 1
借:递延所得税资产(10-1)*0.25
贷:所得税费用 2.25
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一休哥哥老师 
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2023 06/09 08:59
对2022年净利润调整
=1000-5*0.75=996.25
借:长投 996.25*0.8
贷:投资收益797
借:投资收益 480
贷:长投 600*0.8=480
借:长投60
贷:其他综合收益 75*0.8
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一休哥哥老师 
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2023 06/09 09:05
调整后的长投=3000+797-480+60=3377
借:股本2000
资本公积1575
其他综合收益 75
盈余公积 100
未分配利润 996.25-600-100=296.25
商誉140
贷:长投 3377
少数股东权益 809.25
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一休哥哥老师 
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2023 06/09 09:07
借:投资收益 =996.25*0.8=797
少数股东损益=996.25*0.2=199.25
贷:年末分配利润296.25
提取盈余公积100
向所有者分配 600