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ch3解答更正

Ch3解答更正

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練習 8 (1) 20x1 1 1 投資水里公司 182,000 金融資產─按公允價值衡量 ( 股票 ) 25,000 投資收益 7,000 現金 150,000 (2) 182,000+110,000(NCI)=292,000 292,000-250,000( 可辨認淨資產公允價值 )=42,000( 商譽 ) 《練習 9 20x1 1 1 金融資產─按公允價值衡量 ( 股票 ) 20,000 現金 20,000 20x3 1 1 投資水里公司
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