102高會問答第二題疑義 - 會計
By Tristan Cohan
at 2013-08-28T00:24
at 2013-08-28T00:24
Table of Contents
這一題我有算出廉價購買利益，我把它計入合併EPS的分子。
甲公司投資金額600,000
甲公司取得權益：
(乙公司權益1,100,000 - 特別股權益200,000) x 80% = 720,000
註：特別股權益沒給市價，故以帳面值計入。
廉價購買利益 = 600,000 - 720,000 - 專利權低估50,000 X 80% = (160,000)
這應該是出題瑕疵吧，好歹出個投資金額大於取得權益，才不會讓人誤會。
有人跟我寫一樣的嗎？
謝謝
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會計
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By Valerie
at 2013-08-30T21:09
at 2013-08-30T21:09
By Mia
at 2013-09-03T17:02
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By Hazel
at 2013-09-03T20:37
at 2013-09-03T20:37
By Margaret
at 2013-09-08T18:41
at 2013-09-08T18:41
3樓是林美花的做法，sorry
By Sandy
at 2013-09-12T10:14
at 2013-09-12T10:14
By Edwina
at 2013-09-13T22:24
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at 2013-09-16T05:18
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at 2013-09-22T02:58
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at 2013-09-26T00:21
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By William
at 2013-09-27T03:24
at 2013-09-27T03:24
By Irma
at 2013-09-29T20:06
at 2013-09-29T20:06
司的個別淨利裡頭。 不知廉價購買利益是否算投資收益呢?
By Hazel
at 2013-10-03T00:50
at 2013-10-03T00:50
By Rae
at 2013-10-06T15:58
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By Una
at 2013-10-07T19:45
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By Kelly
at 2013-10-08T00:33
at 2013-10-08T00:33
By Kumar
at 2013-10-10T02:33
at 2013-10-10T02:33
的做法下，只計入母公司的部分。
By Poppy
at 2013-10-12T13:38
at 2013-10-12T13:38
By Faithe
at 2013-10-13T06:53
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at 2013-10-18T04:13
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at 2013-10-19T16:46
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By Linda
at 2013-11-02T11:05
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By Yedda
at 2013-11-03T17:58
at 2013-11-03T17:58
帳面金額均等於公允價值，沒有說"差額"只有專利權。
By Dinah
at 2013-11-08T09:23
at 2013-11-08T09:23
By Daph Bay
at 2013-11-10T12:47
at 2013-11-10T12:47
By Tom
at 2013-11-11T01:52
at 2013-11-11T01:52
表達方式，而且考試時候應該不會想到吧，如果你知道有
By Gilbert
at 2013-11-11T13:46
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營運淨利
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By Emily
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