2018年电大高级财务会计形考任务答案全1~.pdf

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1、作业一要求：（1）写出甲公司合并日会计处理分录；（2）写出甲公司合并日合并报表抵销分录；（3）填列甲公司合并日合并报表工作底稿的有关项目。答：1.写出甲公司合并日会计处理分录；借：长期股权投资 9 600 000 贷：银行存款 9 600 000 2.写出甲公司合并日合并报表抵销分录；商誉 9600000（1100000080%）800000（元）少数股东权益1100000020%2200000（元）借：固定资产 1 000 000 股本 5 000 000 资本公积 1 500 000 盈余公积 1 000 000 未分配利润 2 500 000 商誉800000 贷：长期股权投资96000

2、00 少数股东权益2 200 000 3.填列甲公司合并日合并报表工作底稿的有关项目。第 1 页，共 27 页2.要求：根据上述资料，编制 A 公司在合并日的账务处理以及合并工作底稿中应编制的调整分录和抵销分录。答：公司在合并日应进行的账务处理为:借：长期股权投资20 000 000 贷：股本6 000 000 资本公积股本溢价14 000 000 合并工作底稿中应编制的调整分录：第 2 页，共 27 页文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4

3、L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 H

4、W3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1

5、D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10

6、ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7

7、S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1

8、文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:C

9、J3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1借：资本公积12 000 000 贷：盈余公积4 000 000 未分配利润8 000 000 抵销分录：借：股本6 000 000 盈余公积4 000 000 未分配利润8 000 000 资本公积2 000 000 贷：长期股权投资20 000 000 3.要求：（1）确定购买方。（2）确定购买日。（3）计算确定合并成本。（4）计算固定资产、无形资产的处

10、置损益。（5）编制甲公司在购买日的会计分录。（6）计算购买日合并财务报表中应确认的商誉金额答：（1）确定购买方。甲公司为购买方（2）确定购买日。6 月 30 日为购买日（3）计算确定合并成本2100+800+80=2980（万元）第 3 页，共 27 页文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:

11、CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V

12、4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4

13、HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L

14、1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10

15、 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I

16、7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B

17、1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1（4）计算固定资产、无形资产的处置损益。外置固定资产利得 2100 （2000 200）300（万元）外置无形资产损失（1000 100）800 100（万元）（5）编制甲公司在购买日的会计分录。借：固定资产清理1800 累计折旧200 贷：固定资产2000 借：长期股权投资2980 累计摊销100 贷：固定资产清理1800 无形资产1000 银行存款80 营业外收入200（6）计算购买日合并财务报表中应确认的商誉金额2100+800+803500 80%180（万元）4.要求：根据上述资料编制A 公司取得控

18、制权日的合并财务报表工作底稿。投资成本600000 90%540000（元）第 4 页，共 27 页文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5

19、B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码

20、:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8

21、V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4

22、 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4

23、L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W1

24、0 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1应增加的股本100000 1100000（元）应增加的资本公积 54

25、0000 100000 440000（元）合并前形成的留存收益中享有的份额：盈余公积110000 90%99000（元）未分配利润50000 90%45000（元）5.要求：（1）编制购买日的有关会计分录第 5 页，共 27 页文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 H

26、W3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1

27、D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10

28、ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7

29、S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1

30、文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:C

31、J3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4

32、L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1（2）编制购买方在编制控制权取得日合并资产负债表时的抵销分录（1）编制 A 公司在购买日的会计分录借：长期股权投资52500 000 贷：股本15 000 000 资本公积37500000（2）编制购买方编制股权取得日合并资产负债表时的抵销分录计算确定合并商誉，假定B 公司除已确认资产外，不存在其他需要确认的资产及负债，A公司计算合并中应确认的合并商誉：合并商誉企业合并成本合并中取得被购买方可辨认净资产公允价值份额5 250 6 570 70%5 250 4 599 651（万元）应编制的抵销分录：借：存货1 100 000 长期股权

33、投资10 000 000 固定资产15 000 000 无形资产6 000 000 实收资本15 000 000 资本公积9 000 000 盈余公积3 000 000 第 6 页，共 27 页文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I

34、7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B

35、1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:

36、CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V

37、4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4

38、HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L

39、1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10

40、 ZT10I7S1F5B1未分配利润6 600 000 商誉6 510 000 贷：长期股权投资52 500 000 少数股东权益19 710 000 作业二1.要求：（1）编制 P 公司 20XX 年和 20XX 年与长期股权投资业务有关的会计分录。（2）计算 20XX年 12 月 31 日和 20XX 年 12 月 31 日按权益法调整后的长期股权投资的账面余额。（3）编制该企业集团 20XX 年和 20XX 年的合并抵销分录。（金额单位用万元表示。）答：（1）20XX 年 1 月 1 日投资时：借：长期股权投资Q 公司 33000 贷：银行存款 33000 20XX 年分派 20XX 年

41、现金股利 1000 万元：借：应收股利800（1000 80%）贷：长期股权投资Q 公司 800 借：银行存款800 第 7 页，共 27 页文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW

42、3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D

43、2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 Z

44、T10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S

45、1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文

46、档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ

47、3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1贷：应收股利800 20X

48、X 年宣告分配 20XX 年现金股利 1100 万元：应收股利=1100 80%=880万元应收股利累积数=800+880=1680万元投资后应得净利累积数=0+400080%=3200万元应恢复投资成本800 万元借：应收股利880 长期股权投资 Q 公司 800 贷：投资收益 1680 借：银行存款880 贷：应收股利880（2）20XX 年 12 月 31 日，按权益法调整后的长期股权投资的账面余额=（33000-800）+800+400080%-1000 80%=35400万元20XX 年 12 月 31 日，按权益法调整后的长期股权投资的账面余额=（33000-800+800）+（8

49、00-800）+4000 80%-1000 80%+5000 80%-1100 80%=38520万元（3）20XX 年抵销分录1）投资业务第 8 页，共 27 页文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3

50、Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2R4 HW3Y4L1D2W10 ZT10I7S1F5B1文档编码:CJ3Q8V4L2