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房產(chǎn)已經(jīng)評(píng)估,評(píng)估價(jià)高于投資價(jià)格,賬務(wù)處理是不是先減少固定資產(chǎn)?
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你好,你是打算做什么?作為投資嗎?
2024 06/11 15:53
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rosyyan2007 
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2024 06/11 15:59
老師好,是的,將固定資產(chǎn)房屋作為實(shí)物投資,請(qǐng)問(wèn)賬務(wù)處理?
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宋生老師 
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2024 06/11 15:59
你好!借長(zhǎng)期股權(quán)投資等 累計(jì)折舊,貸固定資產(chǎn)。
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rosyyan2007 
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2024 06/11 16:05
老師好,那么要開具發(fā)票嗎,這個(gè)金額怎么計(jì)算,稅率多少?
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宋生老師 
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2024 06/11 16:08
,你好,投資的話其實(shí)是視同銷售。需要開發(fā)票。
至于金額按照評(píng)估的金額來(lái)就可以了。
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rosyyan2007 
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2024 06/11 16:15
但是評(píng)估金額高于投資金額,這個(gè)賬務(wù)怎么做?差額部分入營(yíng)業(yè)外收入嗎?
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宋生老師 
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2024 06/11 16:18
你好!對(duì)的,超過(guò)的部分,計(jì)入營(yíng)業(yè)外收入
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rosyyan2007 
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2024 06/11 16:20
謝謝老師指導(dǎo)!
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宋生老師 
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2024 06/11 16:21
你好,不用客氣的了。
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