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(1)借:長期股權(quán)投資 2800 貸:銀行存款 2800 (2)商譽(yù)=2800-3000*0.8=400
(3)少數(shù)股權(quán)權(quán)益=3000*0.2=600
(4)借:固定資產(chǎn) 500 貸:資本公積 500
(5)資本公積=700
(6)借:股本 1000 資本公積 700 盈余公積 500 未分配利潤 800 商譽(yù) 400 貸:長期股權(quán)投資 2800 少數(shù)股權(quán)權(quán)益 600
2023 03/25 13:24
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樂悠劉老師 
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2023 03/25 15:44
同學(xué),您好
滿意的話幫老師點(diǎn)個(gè)五星好評哦
祝您生活愉快
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2023 03/25 16:36
做的是我這題嘛怎么感覺不太一樣,內(nèi)部銷售不是按營業(yè)收入,營業(yè)成本來做分錄嗎
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2023 03/25 16:46
做錯(cuò)題啦老師,這是我問的另一道題目
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樂悠劉老師 
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2023 03/25 16:51
可能這兩張圖片有點(diǎn)像,我給混了,不好意思啊,同學(xué)
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樂悠劉老師 
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2023 03/25 16:51
老師現(xiàn)在在外面,如果不著急的話可能得等等
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2023 03/25 16:56
不著急的老師,您空了幫我看一下就好,謝謝
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樂悠劉老師 
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2023 03/25 17:50
好的,同學(xué),謝謝理解
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樂悠劉老師 
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2023 03/25 18:27
借,營業(yè)收入3500
貸,營業(yè)成本3500
借,營業(yè)收入1000
貸,營業(yè)成本920
存貨80
借,應(yīng)付賬款20
貸,應(yīng)收賬款20
借,應(yīng)收賬款-壞賬準(zhǔn)備2
貸,信用減值準(zhǔn)備2
借,遞延所得稅資產(chǎn)78*25%
貸,所得稅費(fèi)用
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樂悠劉老師 
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2023 03/25 18:32
如果第一問逆流交易,還要考慮少數(shù)股東的話,那還得多做一個(gè)分錄
借,少數(shù)股東權(quán)益16
貸,少數(shù)股東損益16
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