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這個(gè)題,選項(xiàng)C,為什么賬面余額也是對(duì)的
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冉老師
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因?yàn)榍疤崾浅杀灸J降?,余額,和折舊分別轉(zhuǎn)的
2024 04/09 15:34
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2024 04/09 15:53
老師還是不太清楚呢 我覺得吧,成本模式轉(zhuǎn)為自用房地產(chǎn),是按照賬面價(jià)值結(jié)轉(zhuǎn)的。而C選項(xiàng)說是按照賬面余額。結(jié)轉(zhuǎn)的 我對(duì)賬面余額的理解為賬面原值,就是在不折舊不攤銷的情況下,是賬面余額 賬面余額=賬面原值(歷史成本)
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2024 04/09 15:55
整體是賬面價(jià)值
但是余額,和折舊是工各自結(jié)轉(zhuǎn)的,不能按照差額
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