高會之最後一年！(版主擬解)....有錯請小鞭 - 會計
By Victoria
at 2016-08-21T14:46
at 2016-08-21T14:46
Table of Contents
補：黃色有點不太會
ADBBDBCCAC
BCBBDDCBA
ADB
AD
AE
ABD
(版主對複選沒什麼信心XDD)
申論
一
1.DR：現金 80,000
CR： pic 4,600
投資 75,400
2.專利權餘額：5000*2=10000
3.投資帳戶餘額：226,200+60%*(18,000-2500)=233,500
4.非控制權益淨利： 20%*(12,000-2,500)+40%*(18,000-2,500)=8,100
二.
1.
DR：投資 4,200
CR： 現金 1,200
聯合協議 2,175
GAIN 825
2.
DR：投資 1,800
現金 1,200
CR： 聯合協議 2,175
GAIN 825
3.
餘額..
甲公司：4,200+(560-380)*70%=4,326
乙公司：1,800+(560-380)*30%=1,854
三.請參考99年CPA歷屆試題
四.不會算跳過
他人擬解：
DR：DTA 219,375
CR：DTL 93,750
TAX利益 125,625
--
Albert Einstein：
The most powerful force in the universe is compound interest.
--
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