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高級(jí)財(cái)務(wù)會(huì)計(jì)習(xí)題五習(xí)題五
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您好 我來回答這個(gè)題目。
2023 12/28 07:22
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一休哥哥老師 
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2023 12/28 07:24
您這個(gè)題目是同一控制下合并處理。
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一休哥哥老師 
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2023 12/28 07:25
(1)
借:長(zhǎng)投3250
貸:銀行存款 3250
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一休哥哥老師 
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2023 12/28 07:29
但是本題是同一控制下合并
所以什么分錄改一下
借:長(zhǎng)投4000*70%=4200
資本公積950
貸:銀行存款3250
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一休哥哥老師 
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2023 12/28 07:30
是下面這個(gè)分錄。
借:長(zhǎng)投4000*70%=2800
借:資本公積450
貸:銀行存款3250
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一休哥哥老師 
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2023 12/28 07:31
(2)
借:長(zhǎng)投2000*70%
貸:投資收益1400
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一休哥哥老師 
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2023 12/28 07:36
調(diào)整后的長(zhǎng)投的金額=2800+1400=4200
借:股本1800
資本公積500
盈余公積100+200=300
未分配利潤(rùn)1600+2000-200=3400
貸:長(zhǎng)投4200
少數(shù)股東權(quán)益1800
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一休哥哥老師 
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2023 12/28 07:37
(3)
業(yè)務(wù)3
借:應(yīng)付賬款100
貸:應(yīng)收賬款100
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2023 12/28 07:38
業(yè)務(wù)4
借:預(yù)收賬款300
貸:預(yù)付賬款300
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一休哥哥老師 
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2023 12/28 07:38
業(yè)務(wù)5
借:應(yīng)付票據(jù)400
貸:應(yīng)收票據(jù)400
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2023 12/28 07:39
業(yè)務(wù)6
借:營(yíng)業(yè)收入300
貸:營(yíng)業(yè)成本200
貸:存貨100
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一休哥哥老師 
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2023 12/28 07:40
業(yè)務(wù)7
借:營(yíng)業(yè)收入 200
貸:營(yíng)業(yè)成本200
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