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lqyhannah 发表于 2013-4-27 21:36 
这么问吧,我没明白的是,黄页6.25中间部分21480上面,写的是unrealised loss on sale of plant(2000-60 ...
晕,您这么一说我也有点恍惚,又详细看了遍这道题,黄页6.24最下面的解释是:During 20X2, part of this loss was realised by the group through the plant producing goods or services for sale to parties external to the group. Therefore, the group recognised $2000 of the loss [via depreciation: $9000 (Dep for Sub) - $7000 (Dep for Parent)] and associated tax effect of $600.
按这么理解的话:
- Sub卖Fixed Assets给Parent之后,在计算当年度的NCI时,只要有Depreciation Expense了,就有realised profit & loss产生,公式 = Dep Exp (Sub) - Dep Exp (Parent),正为loss,负为profit。
- 计算NCI in closing consolidated retained earnings的时候,当年realised profit or loss要从之前unrealised profit or loss on sale of plant中除去。
- 如果Fixed Assets被卖给external party的话,unrealised profit or loss on sale of plant直接全变为realised profit or loss。
我自己这个地方也不是特别清楚,如果理解错了请见谅。 |
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