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提问人:网友c********1 发布时间:2022年6月13日 19:50
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所有者权益变动。2×13年1月1日,甲公司合并财务报表中少数股东权益为600万元。2×13年末,甲公司个别财务报表中所有者权益总额为4000万元。2×14年度,乙公司按购买日可辨认净资产公允价值为基础计算

A.2×13年度少数股东损益为540万元

B.2×14年12月31日少数股东权益为-900万元

C.2×13年12月31日归属于母公司股东权益为5260万元

D.2×14年12月31日股东权益总额为1400万元

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