作业帮英语翻译For all consolidation methods,the first step is to deduct the historical cost of the acquired shares from the parent company's investments (asset account) and retained earnings/reserves(equity account).
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英语翻译For all consolidation methods,the first step is to deduct the historical cost of the acquired shares from the parent company's investments (asset account) and retained earnings/reserves(equity account).
英语翻译
For all consolidation methods,the first step is to deduct the historical cost of the acquired shares from the parent company's investments (asset account) and retained earnings/reserves(equity account).
英语翻译For all consolidation methods,the first step is to deduct the historical cost of the acquired shares from the parent company's investments (asset account) and retained earnings/reserves(equity account).
翻译：
所有的合并方法中,第一步都是从母公司的长期股权投资（资产账户）和留存收益或储备（权益账户）中抵减收购股权的历史成本.
解释：
收购时历史成本在记账时：母公司借长期股权投资,贷银行存款,子公司借银行存款,贷权益.在合并时母子公司资产负债表相加求和之后,收购时的历史成本就重复了,因此需要抵减这部分金额.