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2011 wen ti jie da zhi shi yi (103 111)
Author(s): 
Pages: 51-52
Year: Issue:  31
Journal: Finance and Accounting Monthly

Keyword:  合营企业问题解答内部交易联营企业期股权政府补助收入金额劳务收入资产负债表日权益法核算;
Abstract: <正>103.会计准则规定,投资企业与其联营企业及合营企业之间发生的未实现内部交易损益应予抵销。次年,如未实现的内部交易损益全部实现,该分录怎么做?答:投资企业与其联营企业及合营企业之间的投资属于投资企业对被投资企业具有共同控制或重大影响的长期股权
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