问题已解决
2020年1月8日皖巢公司與甲公司簽訂的一棟寫字樓經(jīng)營(yíng)租賃合同,約定自寫字樓購買日起將這棟寫字樓出租給甲公司,為期三年,2020年3月12日晚皖巢公司購入寫字樓取得增值稅專用發(fā)票,注明金額12000000元,稅額為600000元,款項(xiàng)均以存款支付,假設(shè)不考慮其他因素,皖巢公司采用成本模式對(duì)該寫字樓進(jìn)行后續(xù)計(jì)算。假設(shè)這棟寫字樓使用壽命為20年,預(yù)計(jì)凈殘值為零,采用年限平均法計(jì)提折舊,按照經(jīng)營(yíng)合同,甲公司每月支付給皖巢公司不含稅租金10萬元。2020年12月31日這棟寫字樓發(fā)生減值現(xiàn)象,經(jīng)減值測(cè)試可回收金額11088000元。以期末計(jì)提減值準(zhǔn)備,假設(shè)這棟寫字樓使用壽命,預(yù)計(jì)凈殘值和折舊方法始終保持不變。列出計(jì)算過程和會(huì)計(jì)分錄
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借固定資產(chǎn)12000000
應(yīng)交稅費(fèi)進(jìn)項(xiàng)稅額600000
貸銀行存款12600000
2020 10/17 17:24
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暖暖老師 
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2020 10/17 17:25
借投資性房地產(chǎn)12000000
貸固定資產(chǎn)12000000
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暖暖老師 
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2020 10/17 17:26
借銀行存款109
貸其他業(yè)務(wù)收入100
應(yīng)交稅費(fèi)銷項(xiàng)稅9
從3月開始
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暖暖老師 
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2020 10/17 17:26
借其他業(yè)務(wù)成本500000
貸投資性房地產(chǎn)累計(jì)折舊500000
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2020 10/17 17:29
從三月開始是什么意思啊
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暖暖老師 
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2020 10/17 17:29
3月開始租賃費(fèi)意思啦
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暖暖老師 
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2020 10/17 17:30
賬面價(jià)值12000000-500000=11500000
發(fā)生減值11500000-11088000=412000
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暖暖老師 
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2020 10/17 17:30
借資產(chǎn)減值損失412000
貸投資性房地產(chǎn)減值準(zhǔn)備412000
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