问题已解决
公允模式不是不攤銷,不折舊,不減值嗎
FAILED
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同學(xué)你好,先看一下題目,請稍等
2023 12/03 23:47
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張學(xué)娟老師 
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2023 12/03 23:52
您好,轉(zhuǎn)換時,土地使用權(quán)賬面價值650-200=450,公允價值500,確認(rèn)投資性房地產(chǎn)500萬元,確認(rèn)其他綜合收益50萬元。
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2023 12/03 23:53
不是說公允價值下不攤銷不折舊不減值嗎,為什么轉(zhuǎn)換日還要原價?攤銷?
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張學(xué)娟老師 
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2023 12/03 23:59
公允價值計量不攤銷,但是要把原來固定資產(chǎn)無形資產(chǎn)的賬面價值進(jìn)行轉(zhuǎn)換
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2023 12/04 00:01
就是說公允是變成投房才公允,后期就不折舊攤銷減值,但在這之前還是無形資產(chǎn)就是要用賬面轉(zhuǎn)?
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張學(xué)娟老師 
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2023 12/04 00:14
是的,就是這樣的,轉(zhuǎn)換之后不折舊不攤銷
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2023 12/04 00:18
分錄是這樣寫吧
FAILED
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張學(xué)娟老師 
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2023 12/04 00:20
完全正確,分錄沒問題
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