(đvt: 1.000đ) 1/1/N, công ty A mua 50% cổ phiếu phổ thông đang lưu hành của công ty B, giá mua 250.000, đã thanh toán bằng cách phát hành 2.000 trái phiếu thường mệnh giá 1.000, giá phát hành 1300. 30/9/N, tạm chia cổ tức năm N bằng TGNH cho cổ đông. Biết rằng, trong năm N, công ty B có lợi nhuận 25.000 và không phát sinh giao dịch nội bộ giữa công ty A và công ty B. Kế toán công ty A định khoản nghiệp vụ kinh tế phát sinh ngày 30/9/N trên SKT công ty A như thế nào?

The fair value of Company B's net assets differs from the book value due to differences between the fair value and book value of inventory (HTK) and accumulated depreciation (GTHMLK). We need to calculate the impact of these differences on the investment in the associate.

1. Inventory Difference:
- Difference = Fair Value - Book Value = 60,000 - 50,000 = 10,000
- Impact on profit in year N = 10,000 / 1 year = 10,000
- Company A's share (30%) = 10,000 * 30% = 3,000

2. Accumulated Depreciation Difference:
- Difference = Fair Value - Book Value = (-25,000) - (-20,000) = -5,000
- Impact on profit in year N = -5,000 / 5 years = -1,000
- Company A's share (30%) = -1,000 * 30% = -300

3. Total Adjustment:
- Total adjustment = 3,000 (HTK) + (-300) (GTHMLK) = 2,700

However, the question asks for the total adjustment to the book value of the investment, not the impact on profit. The HTK difference will increase the initial investment value (when purchasing 30% of shares), and the GTHMLK difference will decrease the investment value.

1. Initial HTK difference: 10,000 * 30% = 3,000
2. Initial GTHMLK difference: -5,000 * 30% = -1,500

Because the HTK difference is allocated in 1 year, the impact on the consolidated financial statements in year N is 3,000. Because the GTHMLK difference is allocated over 5 years, each year will have an impact of: 5,000/5 * 30% = 300.

The cumulative adjustment to the end of year N will be 3000 - 300 = 2700. However, the problem asks for the total adjustment to the book value, which means we need to calculate the adjustment that has been allocated (depreciation/cost of goods sold increased) in year N. Increased depreciation expense due to the revaluation of accumulated depreciation reduces profit, and increased cost of goods sold due to the revaluation of HTK.
Therefore, we must consider the portion that has been depreciated/recognized in cost of goods sold in year N.
- HTK: 10,000 * 30% = 3,000 has been recognized in cost of goods sold.
- GTHMLK: (5,000/5) * 30% = 300 has been recognized in depreciation expense.

Total adjustment = -3000 (HTK impact) + 300 (GTHMLK impact) = -2,700