An intermediate accounting practice question is an example of the chapter on investing

Boss, the calculation of the owner's equity of the invested enterprise is to determine what the investment cost is when investing, what is the difference in equity investment, how can the owner's equity as of the end of March have a capital increase in August, and the capital increase in August should be recorded in the detailed account of equity investment preparation, and the following is a correct one for you:

At the time of investment on April 1, borrow: long-term equity investment - enterprise B (investment cost) 480,000 Loan: bank deposit 480,000

Calculate the equity investment difference 480000-1500000*20%=180000

Borrow: long-term equity investment - enterprise B (equity investment difference) 180,000

Credit: Long-term equity investment - B enterprise (investment cost) 180,000

On August 1, Company B will increase its capital, and Company A should calculate 200,000*20%=40,000

Borrow: Long-term equity investment - B enterprise (equity investment provision) 40,000

Credit: Capital Reserve - Equity Investment Reserve 40,000

At the end of the year, the net profit was 400,000*20%=80,000

Borrow: Long-term equity investment - enterprise B (profit and loss adjustment) 80,000

Credit: Investment income - equity investment income 80,000

Amortized equity investment difference 180,000 10 12*9=13,500

Borrow: Investment income - amortization of equity investment difference 13,500

Credit: Long-term Equity Investment - Company B (Equity Investment Difference) 13,500

Tip: Whenever you invest in a business"Investment costs"+"Preparation for equity investment"+"Profit and loss adjustments"It is equal to the owner's equity * shareholding ratio of the invested company at the same time, you can use this to check, if you don't wait, you have made a mistake.

As far as your question is concerned, it is very simple, if you tell you that at the end of the year, the invested company found that there was an accounting error in February and corrected the accounting error, you may be even more dizzy"Investment costs"with"Equity Investment Balance"Details, if the investee company's error occurs after the investee company invests in the adjustment"Profit and loss adjustments"with"Preparation for equity investment"Details.

Long-term equity investment is not difficult, even the cost method to the equity method is very simple, as long as you figure out the reason.

Dizzy... How could the ownership equity of Company B be included in August when the investment was made on April 1.

Hehe, read the question carefully!

1.The cost of contracted inventory = 400 * 20% = 80, the selling price is 80, the taxes and expenses are 60,000 yuan, the net realizable value = 80-6 = 74, and the accrued provision for price decline = 80-74 = 60,000 yuan;

The cost of non-contract inventory = 400-80 = 3.2 million yuan, the selling price is 440 * 80 = 3.52 million yuan, taxes and expenses are 24, and the net realizable value = 3.52-24 = 3.28 million yuan, and there is no price drop.

Debit: Asset impairment loss 6

Credit: Provision for Decline in Value of Inventories - Product B 62C material net realizable value = 220-25 = 195 book balance = 2.5 million yuan, accrued price decline provision = 250-195 = 550,000 yuan.

Debit: Asset impairment loss 55

Credit: Provision for Decline in Value of Inventories - C Material 55

Subject, the correct answer to this multiple-choice question should be option B.

The specific analysis is as follows:

According to the formula: Cost of capital of common stock = [Dividend paid in the current period (1 + annual growth rate of dividends) **Market** (1 - fee rate)] Annual growth rate of dividends.

i.e. 11% = [

Available g = so, the annual dividend growth rate of the ** is.

Hello, glad to have a question for you!

The correct option is: a

Analysis: The amortized cost of purchasing the bond = 1176-72 = 11.04 million yuan, interest adjustment = 1200-1104 = 960,000 yuan, and the entries are as follows:

Debit: Available for **Financial Assets - Cost 1200

Interest receivable 72

Credit: Bank Deposits 1176

Available for **Financial Assets - Interest Adjustment 96

Interest adjustment in 2007 = 1104 8%-1200 6% = 10,000 yuan, then:

At the end of 2007, the balance of interest adjustment = 10,000 yuan.

So choose: A If you still have questions, you can continue to ask me questions through "hi!!

1.Borrow: trading financial assets — cost 30 000

Investment income 500

Credit: Bank deposits 30 500

Debit: Bank deposit 900

Credit: Investment income 900

Debit: Fair value change gain or loss 100

Credit: Trading Financial Assets – Change in Fair Value 100

Debit: Bank deposit 30 750

Tradable financial assets – change in fair value 100

Credit: Trading Financial Assets - Cost 30 000

Fair value change gain or loss 100

Return on investment 750

2.Borrow: trading financial assets — cost 44 400

Dividend receivable 600

Investment income 400

Credit: Bank deposits 45 400

Debit: Bank deposit 600

Credit: Dividends receivable 600

Debit: Fair Value Change Gain or Loss 400

Credit: Trading Financial Assets – Change in Fair Value 400

Debit: Bank deposit 55 000

Tradable financial assets – change in fair value 400

Credit: Trading Financial Assets — Cost 44400

Fair value change gain or loss 400

Investment income 10600

50-15=35,35 100=35% It means that for every 100 yuan of income that Huifang needs, the funds that need to be raised are 35 (50-15), and the balance of funds needs to be increased by 35% (35 100).