问题已解决
老師,能不能說賬面凈值就是折余價(jià)值,也就是原值-折舊后的價(jià)值,但是好像還有一個(gè)攤余價(jià)值吧,也就是原值-攤銷
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同學(xué),你好!
折余價(jià)值是資產(chǎn)的賬面凈值=原值-累計(jì)折舊或者攤銷,不減去減值。
賬面價(jià)值=原值-累計(jì)折舊/攤銷-資產(chǎn)減值準(zhǔn)備
2022 04/14 16:33
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2022 04/14 16:37
沒有攤余價(jià)值一說嗎?
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2022 04/14 16:51
同學(xué),你好!
攤余價(jià)值=賬面凈值
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2022 04/14 17:02
所以說賬面凈值=原值-折舊/攤銷
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2022 04/14 17:03
所以不能籠統(tǒng)地說賬面凈值就是折余價(jià)值,它有可能是攤余價(jià)值
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2022 04/14 17:03
請(qǐng)問這樣理解對(duì)嗎?
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2022 04/14 17:15
同學(xué),你好!
一般的話折余價(jià)值針對(duì)的是固定資產(chǎn),因?yàn)楣潭ㄙY產(chǎn)是折舊
攤余價(jià)值針對(duì)的是無形資產(chǎn),因?yàn)闊o形資產(chǎn)是攤銷
攤余價(jià)值=賬面凈值
折余價(jià)值=賬面凈值
只是針對(duì)的資產(chǎn)不同,表述有點(diǎn)差異
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