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
--
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會計
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