信誉的棋牌

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                            自考会计如何利用口诀理解记忆长期股权投资核算的成本法

                              股利核算口诀

                            信誉的棋牌  DANGNIANFENYIQIAN,CHENGBENLAICHONGJIAN。

                              DANGNIANFENDANGNIAN,LIYISUANYISUAN。

                            信誉的棋牌  YIHOUNIANDUFEN,LIANGZHEBIJIAOKAN。

                              GULIJIANJINGLI,CHAEXIPANDUAN。

                              “DANGNIANFENYIQIAN,ZHIJIECHONGCHENGBEN”:BIRU96NIAN1YUE1RIJINXINGZHANGQIGUQUANTOUZI,CAIYONGCHENGBENFAJINXINGHESUAN,96NIAN5YUE2RIBEITOUZIQIYEXUANGAOFENPAI95NIANDUGULI,YUSHITOUZIQIYEJIUYAOQUANBUCHONGJIANTOUZICHENGBEN。

                            信誉的棋牌  “DANGNIANFENDANGNIAN,LIYISUANYISUAN”:RUGUOJIASHELITIZHONG96NIAN5YUE2RIFENPAIDEGULI,HAIBAOKUOBENNIANDUDE,NEIMEJIUJISUANYIXIASHUYUTOUZIQIANDEBUFENHESHUYUTOUZIHOUDEBUFEN,QIANZHECHONGJIANTOUZICHENGBEN,HOUZHEJIRUTOUZISHOUYI。DANGRANLE,ZHEIZHONGQINGKUANGXIA,CHUTIZHEYIBANDOUHUIJIADINGGEYUEDELIRUNPINGJUNFENPEI。

                            信誉的棋牌  “YIHOUNIANDUFEN,LIANGZHEBIJIAOKAN”:97NIANYIHOUBUSHIHAIYAOXUANGAOFENPAIGULIMA,ZHEISHIWOMENJIUKEYIBIJIAOLIANGGEZHI:QIYI,JIUSHITOUZIQIYEANBILICONGBEITOUZIQIYEFENDEDELEIJIGULI(JIEZHIBENNIANMO);QIER,JIUSHITOUZIQIYEANZHAOBILIXIANGYOUDEBEITOUZIQIYEDELEIJIJINGLI。RANHOUPANDUAN:

                              1、QIANZHELEIJIGULI=HOUZHELEIJIJINGLI,JIANGYIQIANYICHONGJIANDETOUZICHENGBENZHUANHUI。

                            信誉的棋牌  2、QIANZHE>HOUZHE,JIANG(QIANZHELEIJIGULI-HOUZHELEIJIJINGLI-YIQIANYICHONGJIANTOUZICHENGBEN)DECHAECHONGJIANTOUZICHENGBEN。JIANGTOUZIQIYEDANGNIANYINGSHOUQUGULIJIRUYINGSHOUGULI,JIANGYINGSHOUGULIHECHONGJIANCHENGBENDECHAEJIRUTOUZISHOUYI。

                              3、QIANZHE<HOUZHE,ZEBUYONGCHONGJIANCHENGBEN,RUOYIQIANYICHONGJIANCHENGBEN,JIUJIANGQIQUANBUZHUANHUI,ZHUYIBINGBUSHIJIANG(QIANZHELEIJIGULI-HOUZHELEIJIJINGLI-YIQIANYICHONGJIANTOUZICHENGBEN)DECHAEHUIFU,BUGUANZHEIGECHAESHIFOUDAYU、XIAOYUYIQIANYICHONGJIANCHENGBENSHUE。

                              ZHENGGEGUOCHENGDOUSHIJIEZHUYUZAILEIJIGULIHELEIJIJINGLIZHIJIANQIUCHA,YIPANDUANSHIFOUCUNZAI“GUOTOUFENPEI”,CONGERQUEDINGSHIXUYAOCHONGJIANTOUZICHENGBEN,HAISHIHUIFUTOUZICHENGBEN。RUGUOBUNENGQUEDINGTOUZICHENGBENDEBIANHUA,YEJIUWUFAQUEDINGTOUZISHOUYIDEDAXIAO。

                              JULIRUXIA:JIASHEYIQIANYIJINGCHONGJIANDETOUZICHENGBENSHI10,000,YIQIANYIJINGSHOUQUDELEIJIGULISHI10,000.

                              ①FENPAIZHI30,000LEIJIGULI10,000+30,000=40,000LEIJIJINGLIRUNSHU40,000

                              JIE:YINGSHOUGULI30,000

                            信誉的棋牌  ZHANGQIGUQUANTOUZI10,000

                              DAI:TOUZISHOUYI40,000

                              ②FENPAIZHI50,000LEIJIGULI10,000+50,000=60,000LEIJIJINGLIRUNSHU40,000CHAE20,000

                            信誉的棋牌  JIE:YINGSHOUGULI 50,000

                              DAI:ZHANGQIGUQUANTOUZI10,000(20,000-10,000)

                              TOUZISHOUYI 40,000

                            信誉的棋牌  ③FENPAIZHI250,000,YIFENLEIJIGULI10,000+25,000=35,000,LEIJIJINGLIRUNSHU40,000CHAE-5,000  JISHI-5000-10000=-15000YEBUSHIANZHAOCHAEHUIFUCHENGBEN,HAISHIHUIFUYUANLAIYIJINGCHONGJIANCHENGBENDEQUANBUSHUE(BUCHAOGUOZHEIGESHUE)

                              JIE:YINGSHOUGULI  25,000

                              ZHANGQIGUQUANTOUZI  10,000

                            信誉的棋牌  DAI:TOUZISHOUYI  35,000

                              RUGUOFENPAIZHI150,000,YIFENLEIJIGULI10,000+15,000,LEIJIJINGLIRUNSHU40,000CHA

                              E-15,000,TONGYANGJISHI-15000-10000=-25000YEBUSHIANZHAOCHAEHUIFUCHENGBEN,HAISHIHUIFUYUANLAIYIJINGCHONGJIANCHENGBENDEQUANBUSHUE10000(BUCHAOGUOZHEIGESHUE)。RUOBEITOUZIDANWEIDANGQIWEIFENPAIGULI,JISHI“YINGCHONGJIANCHUSHITOUZICHENGBEN”WEIFUSHU,YEBUQUERENDANGQITOUZIQUANYIHEHUIFUCHUSHITOUZICHENGBEN。

                            信誉的棋牌  YISHANGSHIGUANYUZIKAOHUIJIRUHELIYONGKOUJUELIJIEJIYIZHANGQIGUQUANTOUZIHESUANDECHENGBENFADEQUANBUNEIRONG,XIWANGDUININAYOUSUOBANGZHU。


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