问题已解决
不懂為何集團(tuán)存貨沒有減值???
FAILED
FAILED
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合并報(bào)表角度認(rèn)可成本價(jià)格,剩余160件成本等于160*9=1440,可變現(xiàn)凈值為160*8.8=1408,減值1440-1408=32,而個(gè)被報(bào)表認(rèn)可的是成交價(jià)格,成本為160*10=1600,可變現(xiàn)凈值也是1408,減值192,個(gè)別報(bào)表減值192,-----合并報(bào)表減值32,個(gè)別報(bào)表減值192.所以是個(gè)別報(bào)表多計(jì)提減值192-32=160,不是合并報(bào)表沒有減值,合并報(bào)表減值了,只是要沖回個(gè)別報(bào)表多計(jì)提的減值160.
2020 12/06 18:12
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