【正文】 投資 36, 固定資產(chǎn) 656, 在建工程 556, 無形資產(chǎn) 126, 解：（ 1）對于甲公司控股合并乙公司業(yè)務，甲公司的投資成本小于乙公司可辨認凈資產(chǎn)公允價值，應編制以下會計分錄： 借：長期股權(quán)投資 900 000 貸：銀行存款 900 000 第 19 頁 共 22 頁 （ 2）甲公司在編制股權(quán)取得日合并資產(chǎn)負債表時，需要將甲公司的長期股權(quán)投資項目與乙公司的所有者權(quán)益項目相抵銷。應編制的抵銷分錄如下： 借：固定資產(chǎn) 60 000 無形資產(chǎn) 40 000 股本 800 000 資本公積 50 000 盈余公積 20 000 未分配利潤 30 000 貸：長期股權(quán)投資 900 000 盈余公積 10 000 甲公司合并資產(chǎn)負債表 2021 年 1 月 1 日 單位 元 資產(chǎn)項目 金額 負債和所有者權(quán)益項目 金額 銀行 存款 470000 短期借款 520210 交易性金融資產(chǎn) 150000 應付賬款 554000 應收賬款 380000 長期借款 1580000 存貨 900000 負債合計 2654000 長期股權(quán)投 資 940000 固定資產(chǎn) 3520210 股本 2202100 無形資產(chǎn) 340000 資本公積 1000000 其他資產(chǎn) 100000 盈余公積 356000 未分配利潤 590000 所有者權(quán)益合計 4146000 資產(chǎn)合計 6800000 負債和所有者權(quán)益合計 6800000 解：對 B 公司的投資成本 =600000 90%=540000（元） 應增加的股本 =100000 股 1 元 =100000（元） 應增加的資本公積 =540000－ 100000＝ 440000（元） A 公司在 B 公司合并前形 成的留存收益中享有的份額： 盈余公積 =B 公司盈余公積 110000 90%=99000（元） 未分配利潤 =B 公司未分配利潤 50000 90%=45000（元） A 公司對 B 公司投資的會計分錄： 借：長期股權(quán)投資 540 000 貸：股本 100 000 資本公積 440 000 結(jié)轉(zhuǎn) A 公司在 B 公司合并前形成的留存收益中享有的份額： 借：資本公積 144 000 貸：盈余公積 99 000 未分配利潤 45 000 第 20 頁 共 22 頁 記錄合并業(yè)務后， A 公司的資產(chǎn)負債表如下表所示。抵消分錄如下： 借：股本 400 000 資本公積 40 000 盈余公積 110 000 未分配利潤 50 000 貨：長期股權(quán)投資 540 000 少數(shù)股東權(quán)益 60 000 A 公司合并財務報表的工作底稿下表所示： Ａ公司合并報表工作底稿 2021 年 6 月 30 日 單位：元 項目 Ａ公司 Ｂ公司 （賬面金額） 合計數(shù) 抵銷分錄 合并數(shù) 借方 貸方 現(xiàn)金 310000 250000 560000 560000 交易性金融資產(chǎn) 130000 120210 250000 250000 應收賬款 240000 180000 420210 420210 其他流動資產(chǎn) 370000 260000 630000 630000 長期股權(quán)投資 810000 160000 970000 540000 430000 固定資產(chǎn) 540000 300000 840000 840000 無形資產(chǎn) 60000 40000 100000 100000 資產(chǎn)合計 2460000 1310000 3770000 3230000 短期借款 380000 310000 690000 690000 長期借款 620210 400000 1020210 1020210 負債合計 1000000 710000 1710000 1710000 股本 700000 400000 1100000 400000 700000 資本公積 426000 40000 466000 40000 426000 盈余公積 189000 110000 299000 110000 189000 未分配利潤 145000 50000 195000 50000 145000 少數(shù)股東權(quán)益 60000 60000 所有者權(quán)益合計 1460000 600000 2060000 1520210 抵銷分錄合計 600000 600000 第 21 頁 共 22 頁 您好，為你提供優(yōu)秀的畢業(yè)論文參考資料，請您刪除以下內(nèi)容， O(∩ _∩ )O 謝謝！?。?A large group of tea merchants on camels and horses from Northwest China39。s Zhangye city during their journey to Kazakhstan, May 5, 2021 . The caravan, consisting of more than 100 camels, three horsedrawn carriages and four support vehicles, started the trip from Jingyang county in Shaanxi on Sept 19, 2021. It will pass through Gansu province and Xinjiang Uygur autonomous region, and finally arrive in Almaty, formerly known as AlmaAta, the largest city in Kazakhstan, and Dungan in Zhambyl province. The trip will cover about 15,000 kilometers and take the caravan more than one year to plete. The caravan is expected to return to Jingyang in March 2021. Then they will e back, carrying specialty products from Kazakhstan A small art troupe founded six decades ago has grown into a household name in the Inner Mongolia autonomous region. In the 1950s, Ulan Muqir Art Troupe was created by nine young musicians, who toured remote villages on horses and performed traditional Mongolian music and dances for nomadic families. The 54yearold was born in Tongliao, in eastern Inner Mongolia and joined the troupe in says there are 74 branch troupes across Inner Mongolia and actors give around 100 shows every year to local nomadic people. I can still recall the days when I toured with the troupe in the early 39。t help but sing the folk songs, Nasun says. The vastness of Inner Mongolia and the lack of entertainment options for people living there, made their lives lonely. The nomadic people were very excited about our visits, Nasun recalls. We didn39。t just about sharing art with nomadic families but also about gaining inspiration for the music and dance. Ulan Muqir literally translates as red burgeon, and today39。s villages and entertain nomadic families, but their fame has spread around the world. On May 16 and 17, nearly 100 singers and dancers from the troupe performed at Beijing39。s president, who is also a renowned tenor, tells China Daily. During a tour in 1985, he went to a village and met an elderly local man, who told him a story about his friendship with a solider from Shenyang, capital of Northeast China