英语翻译For all consolidation methods,the first step is to deduct the historical cost of the acquired shares from the parent company's investments (asset account) and retained earnings/reserves(equity account).
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![英语翻译For all consolidation methods,the first step is to deduct the historical cost of the acquired shares from the parent company's investments (asset account) and retained earnings/reserves(equity account).](/uploads/image/z/2895654-30-4.jpg?t=%E8%8B%B1%E8%AF%AD%E7%BF%BB%E8%AF%91For+all+consolidation+methods%2Cthe+first+step+is+to+deduct+the+historical+cost+of+the+acquired+shares+from+the+parent+company%27s+investments+%28asset+account%29+and+retained+earnings%2Freserves%28equity+account%29.)
英语翻译For all consolidation methods,the first step is to deduct the historical cost of the acquired shares from the parent company's investments (asset account) and retained earnings/reserves(equity account).
英语翻译
For all consolidation methods,the first step is to deduct the historical cost of the acquired shares from the parent company's investments (asset account) and retained earnings/reserves(equity account).
英语翻译For all consolidation methods,the first step is to deduct the historical cost of the acquired shares from the parent company's investments (asset account) and retained earnings/reserves(equity account).
翻译:
所有的合并方法中,第一步都是从母公司的长期股权投资(资产账户)和留存收益或储备(权益账户)中抵减收购股权的历史成本.
解释:
收购时历史成本在记账时:母公司借长期股权投资,贷银行存款,子公司借银行存款,贷权益.在合并时母子公司资产负债表相加求和之后,收购时的历史成本就重复了,因此需要抵减这部分金额.