ACCA考试 一日一练 F7
June2010(CSFP) 中的 1)Also at the date of acquisition, Sander has an intangible asset of $500,000 for software in its statement of financial position. Picant's directors believed the software to have no recoverable value at the date of acquisition and Sander wrote it off shortly after its acquisition. 针对这个的分录是: Dr: S's Pre-acq R/Es 500 Cr: S's Post-acq R/Es 500 对这个分录不理解,所以想问问 Cr: S's Post-acq R/Es 500 这个是怎么出来的 |
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