ch1 計算題解答

Ch1 計算題解答

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計算題 1. (1) 20x1/01/01 投資四維公司 240,000 240,000 12/31 投資四維公司 6,000 投資四維公司利益 6,000 (2) 專利權= (1,200,000 1,000,000) (500,000 400,000) 100,000 50,000 100,000 ÷ 5 30,000 30,000× 20% 6,000 (3) 240,000 6,000 246,000 2. (1) 20x1/01/01 投資長青公司 260,000 260,000 12/31 投資長青公司 6,500 投資長青公司利益 ( (2) 之計算 ) 6,500 6,000 投資長青公司 6,000 20x2/12/31 投資長青公司 14,000 投資長青公司利益 14,000 8,000 投資長青公司 8,000 (2) 20x1 年投資收益: 投資收益= (65,000 ÷ 2) × 20% 6,500 20x2 年投資收益: 淨利 45,000 公允價值調整數攤提 (300,000 200,000)/5 20,000 調整後淨利 65,000 淨利 50,000 公允價值調整數攤提 (300,000 200,000)/5 20,000 調整後淨利 70,000
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投資收益= 70,000 × 20% 14,000 (3) 260,000 6,500 6,000 14,000 8,000 266,500 3. (1)
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This document was uploaded on 10/26/2011 for the course COMPUTER S 101 at National Taiwan University.

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Ch1 計算題解答

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