试题与答案

甲公司系上市公司,于2009年1月1日以货币资金13600万元取得乙公司70%的股权

题型:问答题

题目:

甲公司系上市公司,于2009年1月1日以货币资金13600万元取得乙公司70%的股权。甲公司和乙公司属于非同一控制下的两个公司,均按净利润10%提取法定盈余公积。有关资料如下:
(1)2009年1月1日,乙公司账面股东权益为17000万元,其中股本12000万元,资本公积为2000万元,盈余公积为1800万元,未分配利润为1200万元。
2009年1月1日,乙公司除一项存货和一台固定资产的公允价值和账面价值不同外,其他资产和负债的公允价值与账面价值相同。该项存货增值300万元,当年全部销售;该项固定资产增值700万元,预计可使用年限7年,采用年限平均法计提折旧,无残值。2008年1月1日,乙公司可辨认净资产的公允价值为18000万元。
2009年乙公司实现净利润1700万元,分派股利600万元。2009年12月31日,乙公司资本公积增长500万元;2010年实现净利润2000万元,分派股利900万元。
除上述事项外,乙公司的所有者权益未发生其他增减变化。
假定编制合并财务报表调整分录和抵消分录时不考虑递延所得税的影响。
要求:

分别编制2009年和2010年与合并财务报表有关的抵消分录。
(答案中的金额单位用万元表示)

答案:

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