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Openai/69351a2a-e1b4-8002-88ae-680081aec91b
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====== a. Tính Lợi thế thương mại (LTTM) ====== * Công ty mẹ MTH mua 75% vốn CSH CER: giá mua 45.010. * Vốn CSH trên BCTC riêng của CER tại ngày mua: 60.000 (Theo cách ra đề truyền thống của CPA VN, LTTM tính trên GT ghi sổ vốn CSH; chênh lệch GTHL/GTGS của khoản dự phòng 20 xử lý riêng trong hợp nhất.) → Phần vốn CSH tương ứng 75% = 60.000 × 75% = 45.000. → LTTM = Giá phí đầu tư – Phần vốn CSH tương ứng = 45.010 – 45.000 = 10 (triệu).
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