標題: lcci lv3 consolidated p & l (急) [打印本頁]

---

作者: ahhyat    時間: 2010-6-25 11:29 AM     標題: lcci lv3 consolidated p & l (急)

想問下minority interest 係 p&l account 既計法

書就話 minority interest = subsidiary's net profit after taxation x MI%

但係如果 子公司賣貨俾母公司 有 unrealised profit,
咁駛唔駛 net profit 減左 unrealised profit 先乘 MI% ??

我見到有d 書有減有d 又無減,, 所以好亂,,
可唔可以幫下我 ?? 唔該晒 !!!

---

作者: 　　　　小詩=)    時間: 2010-7-3 05:05 PM

如果總數urp係100   GP:0.8   MI:0.2

subsidiary's net profit after taxation x MI% -20

(subsidiary's net profit after taxation-100) x MI%

---

歡迎光臨 小卒資訊論壇 (http://www.lsforum.net/board/)

Powered by Discuz! 6.0.0