大师作文网英语翻译For all consolidation methods,the first step is to deduc
来源：学生作业帮 编辑：大师作文网作业帮 分类：英语作业 时间：2024/11/12 12:21:45
英语翻译
For all consolidation methods,the first step is to deduct the historical cost of the acquired shares from the parent company's investments (asset account) and retained earnings/reserves(equity account).
For all consolidation methods,the first step is to deduct the historical cost of the acquired shares from the parent company's investments (asset account) and retained earnings/reserves(equity account).
翻译：
所有的合并方法中,第一步都是从母公司的长期股权投资（资产账户）和留存收益或储备（权益账户）中抵减收购股权的历史成本.
解释：
收购时历史成本在记账时：母公司借长期股权投资,贷银行存款,子公司借银行存款,贷权益.在合并时母子公司资产负债表相加求和之后,收购时的历史成本就重复了,因此需要抵减这部分金额.
所有的合并方法中,第一步都是从母公司的长期股权投资（资产账户）和留存收益或储备（权益账户）中抵减收购股权的历史成本.
解释：
收购时历史成本在记账时：母公司借长期股权投资,贷银行存款,子公司借银行存款,贷权益.在合并时母子公司资产负债表相加求和之后,收购时的历史成本就重复了,因此需要抵减这部分金额.
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