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Yahoo!奇摩知識+ - 分類問答 - 教育學習 - 已解決
Yahoo!奇摩知識+ - 分類問答 - 教育學習 - 已解決 
商譽之計算
Nov 26th 2014, 02:38

大大您好,回答如下:

又又公司淨資產為50000,折舊性資產公平市價高於帳面值10000
那實際市價為50000+10000=60000

的的公司取得40%股權,市值=60000*40%=24000
取得成本=30000
成本>市值=商譽
則商譽=30000-24000=6000

故答案為C

以上希望能解決您的疑問,謝謝!
 

參考資料 自已(普考記帳士+會計師事務所經驗)

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