angry()
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编制2015年1月1日ANGRY公司增资后DUIA公司对长期股权投资调整的相关业务会计分录
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HAPPY公司于2017年1月1日用货币资金从证券市场上购入ANGRY公司发行在外股份的20%,并对ANGRY公司具有重大影响,实际支付价款450万元,另支付相关税费5万元。同日,ANGRY公司可辨认净资产的公允价值为2 200万元。不考虑其他因素,则2017年1月1日,HAPPY公司该项长期股权投资的入账价值为()万元
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