Borrow: long-term equity investment-cost 9000.
Loan: 9000 yuan in the bank.
As of May 2020, the identifiable net assets of Company M are: 20,000+15,000+400+1200-3,000 =156 million yuan.
Transfer 50% of the shares held, that is, the cost of 45 million yuan.
Debit: Bank 8000.
Loan: long-term equity investment-cost 4500.
Loan: the investment income is 3500.
Converted into the equity method, it turned out to be 60%, and 50% of the shares were sold, leaving 30% of the shares in M company.
15600 * 30% = 46.8 million yuan, and the holding cost is 45 million yuan.
Borrow: long-term equity investment-cost 4500.
Borrow: long-term equity investment-profit and loss adjustment 180
Loans: gains and losses from changes in fair value 180
Hope to adopt favorable comments