问题已解决
第六题,为什么不是乘40%?
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你好同学,因为按照出售存货的公允价值与账面价值的差额来调增利润的
2023 07/11 22:32
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785025 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 07/11 22:33
不是乘未
销售的吗
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785025 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 07/11 22:33
第四题就是
![](https://pic1.acc5.cn/014/79/59/76_avatar_middle.jpg?t=1651217763)
小默老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 07/11 22:33
同学,销售出去的才会影响利润的呢
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785025 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 07/11 22:34
那后面那道题为什么是乘未销售的?
![](https://pic1.acc5.cn/014/79/59/76_avatar_middle.jpg?t=1651217763)
小默老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 07/11 22:38
同学,下面题目是顺流交易的,需要抵消内部未实现损益,所以需要抵消未出售部分对应的内部未实现损益
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785025 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 07/11 22:45
这一点没懂
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785025 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 07/11 22:45
怎么区分呀
![](https://pic1.acc5.cn/014/79/59/76_avatar_middle.jpg?t=1651217763)
小默老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 07/11 22:50
第一个题目没有提到内部销售第二个题是投资方销售给被投资方
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785025 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 07/11 22:59
一个是对外,一个内部销售吗
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785025 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 07/11 23:00
对外,就是卖多少乘多少哈?
![](https://pic1.acc5.cn/014/79/59/76_avatar_middle.jpg?t=1651217763)
小默老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 07/11 23:10
嗯嗯同学,可以这么简单粗暴记忆,内部就是减剩余,对外减出售的
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84785025 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2023 07/11 23:13
好的,明白了,谢谢老师
![](https://pic1.acc5.cn/014/79/59/76_avatar_middle.jpg?t=1651217763)
小默老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2023 07/11 23:15
不客气同学,希望帮到你