注册会计师考试高分笔记分享外币折算 - 北京代理记账

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注册会计师考试高分笔记分享外币折算 - 北京代理记账

注册会计师考试高分笔记分享外币折算

2021-10-15上一篇：注册会计师考试各科目难度分析|下一篇：三月风筝迎春风便民办税暖人心咸阳市局税收宣传走进渭河国际“风筝节”

森科教育北京注册会计师面授教研中心

【森科注册会计师】

企业合并

增减持股的7种业务

序号	情形	业务	教材例题
①	10%～22%	成本法转换为权益法	【例4-17】
②	30%～15%	权益法转换为成本法	【例4-19】
③	20%～50%	既属于第24章企业合并的“通过多次交易分步实现的企业合并”，同时也属于第4章长期股权投资的“通过多次交换交易，分步取得股权最终形成企业合并”，还属于第4章长期股权投资的“权益法转换为成本法”。	【例4-3】
④	100%～40%	成本法转换为权益法	【例4-18】
⑤	70%～90%	购买子公司少数股权	【例24-6】
⑥	80%～60%	不丧失控制权情况下处置部分对子公司投资	【例24-7】
⑦	10%～60%	属于第24章企业合并中的“通过多次交易分步实现的企业合并” ，还属于第4章长期股权投资的“通过多次交换交易，分步取得股权最终形成企业合并”。	【例24-4】

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