長期股權投資 - ba.tchcvs.tc.edu.tw

1 1 ! 2 3 4 5 20% ( ) 50% ( )0%100%20% 50% 50% 20% ( ) ( ) 6 01/1/1 $25 20,000 $1,500 30%01/4/17 10%01/12/31 $80,000 @$2602/4/15 @$202/12/31 $30,000 @$2403/2/8 $20 $3,0007 $25 20,000 $1,500 30% ~ == + 25*20000+1500=501500 = 501,500 501,5008 ~ 9 ~ xxx xxx xxxxxx 1001/4/17 ~ 10.

2 000 10,00020,000 * $ $10,00011 ~ xxx xxx ??? xxx??? xxx 1202/4/15 10% ~ 10,000 10,00020,000 * $ $10,000 1. 2. =20,000*(1+10%)=22,000 501,50010,000491,500 =491,500/22,000= 13 ~ 1401/12/31 $80,000 @$26 ~ == * 80,000*30%=24,000 24,000 24,00015 02/4/15 @$202/12/31 $30000 @$24 11,000 11,000(22000* ) 1.

3 2. =22,000*(1+20%)=26400 491,50024,00011,000504,500 =504,500/26,400= 9,000 9,00016 ~ ( - ) ( )17 ~ 03/2/8 $20 $3,000 $20*26,400-3,000=525,000- 504,500 20,500 525,000 504,500 20,500