问题已解决
注銷時這部分會產(chǎn)生差異嗎
FAILED
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您好,正在為您解答
2023 04/12 08:32
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2023 04/12 08:35
會產(chǎn)生差異
注銷所購回的金融工具(yùn)n借:其他權(quán)益工具
貸:庫存股——其他權(quán)益工具(yùn)n資本公積——資本溢價(或股本溢價)
假如差額在借方時,首先沖減資本公積,如果資本公積不夠沖減時,應(yīng)依次沖減盈余公積和未分配利潤。
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2023 04/12 09:09
那歸位金融負(fù)債的時候,計入當(dāng)期損益的賬務(wù)處理呢
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2023 04/12 09:19
以交易性穩(wěn)金融負(fù)債為例:
對交易性金融負(fù)債的公允價值高于其賬面余額的差額,
借記“公允價值變動損益”賬戶,
貸記“交易性金融負(fù)債—一公允價值變動”賬戶;
對交易性金融負(fù)債的公允價值低于其賬面余額的差額,做相反的會計分錄。
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2023 04/12 09:20
這不是持有的時候嗎?注銷的時候呢
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2023 04/12 09:22
企業(yè)處置交易性金融負(fù)債時,應(yīng)按該金融負(fù)債的賬面余額,
借記“交易性金融負(fù)債—本金”賬戶,
按實(shí)際支付的款項,貸記“銀行存款”賬戶,
按其差額,貸記或借記“投資收益”賬戶。
同時,按該金融負(fù)債的公允價值變動,借記或貸記“公允價值變動損益”賬戶,貸記或借記“投資收益”賬戶。
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