问题已解决
老師,成本和公允價(jià)值有什么區(qū)別
![](https://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/69/83/26_avatar_middle.jpg?t=1651203324)
初始入賬成本一般都是以公允價(jià)值入賬的
2019 06/21 21:41
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785026 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 06/21 21:46
FAILED
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785026 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 06/21 21:48
老師,您看答案解析這題,入賬價(jià)值是72萬,為什么不是67萬呢
![](https://pic1.acc5.cn/009/69/83/26_avatar_middle.jpg?t=1651203324)
文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 06/21 21:55
實(shí)際上考察的是投資性房地產(chǎn)從公允價(jià)值轉(zhuǎn)按成本法核算
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84785026 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2019 06/21 22:23
是的,可是公允價(jià)值和成本我總混淆
![](https://pic1.acc5.cn/009/69/83/26_avatar_middle.jpg?t=1651203324)
文文老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2019 06/22 08:27
多做做題目,并記住一個(gè)典型例題,就能解決
![](/wenda/img/newWd/sysp_btn_eye.png)