高會選擇第一題 - 會計

By Tracy
at 2019-08-21T15:23
at 2019-08-21T15:23
Table of Contents
https://i.imgur.com/THYPuoR.jpg
如題
本題考選部給的答案是19500
也就是他的取得成本包含承擔的負債
但那負債不是本身就包含在乙公司內部?
所以應該是算在所取得淨資產的減項,而非取得成本吧?
而且公報所訂的是 承擔對原業主的負債才算取得成本,取得公司本身就會承擔負債
拜託請各位高會高手解惑
--
如題
本題考選部給的答案是19500
也就是他的取得成本包含承擔的負債
但那負債不是本身就包含在乙公司內部?
所以應該是算在所取得淨資產的減項,而非取得成本吧?
而且公報所訂的是 承擔對原業主的負債才算取得成本,取得公司本身就會承擔負債
拜託請各位高會高手解惑
--
Tags:
會計
All Comments

By Catherine
at 2019-08-24T07:15
at 2019-08-24T07:15
如果他寫資產成本我沒意見

By Heather
at 2019-08-24T16:50
at 2019-08-24T16:50

By George
at 2019-08-29T05:16
at 2019-08-29T05:16

By Zenobia
at 2019-08-29T13:22
at 2019-08-29T13:22

By Charlotte
at 2019-08-30T16:30
at 2019-08-30T16:30

By Emily
at 2019-09-01T11:21
at 2019-09-01T11:21

By Una
at 2019-09-06T11:11
at 2019-09-06T11:11

By Valerie
at 2019-09-10T09:49
at 2019-09-10T09:49

By Donna
at 2019-09-11T06:11
at 2019-09-11T06:11

By Regina
at 2019-09-14T19:18
at 2019-09-14T19:18
條及第37條

By Franklin
at 2019-09-15T15:00
at 2019-09-15T15:00

By Quanna
at 2019-09-20T06:43
at 2019-09-20T06:43

By Odelette
at 2019-09-22T13:40
at 2019-09-22T13:40
對啊 選擇第一題我有申訴

By Megan
at 2019-09-23T21:16
at 2019-09-23T21:16

By Eden
at 2019-09-28T20:39
at 2019-09-28T20:39

By Joseph
at 2019-10-02T18:08
at 2019-10-02T18:08

By Rae
at 2019-10-07T07:00
at 2019-10-07T07:00

By Mary
at 2019-10-07T12:07
at 2019-10-07T12:07
說明該負債未入帳

By James
at 2019-10-10T04:47
at 2019-10-10T04:47
補償性資產那題,所以是因為所得稅不是用公允價值衡

By Quintina
at 2019-10-11T00:00
at 2019-10-11T00:00

By Hedwig
at 2019-10-12T19:33
at 2019-10-12T19:33
Related Posts
合購高點108記帳士函授

By Edith
at 2019-08-21T15:05
at 2019-08-21T15:05
或合購108年高點高會及成管會單顆函授

By Doris
at 2019-08-21T13:33
at 2019-08-21T13:33
名師108年高會講義

By Bennie
at 2019-08-20T22:56
at 2019-08-20T22:56
商法申論第一題第一小題

By Jake
at 2019-08-20T19:42
at 2019-08-20T19:42
美國會計師可以抵台灣會計師考科合理嗎?

By Edith
at 2019-08-20T13:25
at 2019-08-20T13:25