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作业二 1. A 用专利权价值 960 万和银行存款 240 万元取得 B 公司的 70% 股权,专利已累计摊销 120 万元,同时 A 聘请资产评估机构对 B 资产进行评估,花费 30 万元。该专利市场价值(公允价值 1000 万元) 要求:做该公司的会计处理。 2. 甲股份有限公司于2013年1月1日取得对联营企业B公司30%的股权,取得投资时B公司的固定资产公允价值为1800万元,账面价值为600万元,固定资产的预计使用年限为10年,净残值为零,按照直线法计提折旧。 B 公司2013年度利润表中净利润为500万元,其中B公司当期利润表中已按其账面价值计算扣除的固定资产折旧费用为60万元,按照取得投资时固定资产的公允价值计算确定的折旧费用180万元,假定不考虑所得税影响。 要求:做该公司的会计处理。
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举一反三
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