问题已解决
企业处置分摊了商誉的资产组中的某项经营时,一般应按照该处置经营和该资产组剩余部分价值的比例为基础进行分摊,以确定该处置经营的相关商誉,从而确定处置损益。这段话是什么意思,老师可以举个例子说一下吗
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您好,列如,处置资产组A
2023 09/16 17:06
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薇老师 
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2023 09/16 17:10
A自身的账面价值100万元,合并商誉70万元,其中A分摊的商誉金额是40万元,假定处置价款170万元,那么对应的分录是:
借:银行存款170
贷:固定资产清理100
商誉40
资产处置损益30
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2023 09/16 17:41
就是商誉要以A分摊的金额为限是吧
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薇老师 
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2023 09/16 17:42
就是商誉要以A分摊的金额为限是吧——是的