问题已解决
老師,哪種情況不具有商業(yè)實(shí)質(zhì),不是只有具有商業(yè)實(shí)質(zhì)才能是非貨幣性資產(chǎn)交換嗎?
FAILED
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你好,不具有商業(yè)實(shí)質(zhì)是說(shuō)不能以公允價(jià)值為基礎(chǔ)計(jì)量換入資產(chǎn)價(jià)值
2022 05/02 07:31
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2022 05/02 09:09
如果具有商業(yè)價(jià)值,是不是選項(xiàng)A也選?
圖圖*老師 
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2022 05/02 09:20
具有商業(yè)價(jià)值的,選項(xiàng)A要變成公允價(jià)值才對(duì)
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2022 05/02 09:24
因?yàn)橐闾幹脫p益,公允減去賬面,分錄貸方,所以認(rèn)為換出資產(chǎn)也影響借方換入資產(chǎn)的入賬,我是這樣理解的不知道哪里理解不對(duì)
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2022 05/02 09:24
換出公允減去換出資產(chǎn)賬面,放貸方資產(chǎn)處置損益
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2022 05/02 09:58
資產(chǎn)交換就相當(dāng)于把自己的資產(chǎn)賣了,再買(mǎi)進(jìn)別人的東西,公允價(jià)值理解成銀行存款,買(mǎi)賣的兩個(gè)分錄和到一起就是非貨幣性資產(chǎn)交換
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