问题已解决
成本模式下,非轉(zhuǎn)投,這個(gè)為何投資性房地產(chǎn)為何在貸方不體現(xiàn)折攤和減值分錄?
FAILED
FAILED
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你好,因?yàn)檫@個(gè)是開發(fā)產(chǎn)品轉(zhuǎn)的,不是固定資產(chǎn)轉(zhuǎn)的。
2022 03/20 09:03
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2022 03/20 09:05
有區(qū)別嗎?老師,我問的是原因,問的不是結(jié)果
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答疑蘇老師 
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2022 03/20 09:09
你好,是的,有區(qū)別,因?yàn)楣潭ㄙY產(chǎn)之前有折舊轉(zhuǎn)到投資性房地產(chǎn)才有折舊。而開發(fā)產(chǎn)品之前是沒提過折舊的,也不用提。
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2022 03/20 09:13
那開發(fā)產(chǎn)品有存貨跌價(jià)準(zhǔn)備,轉(zhuǎn)成的投資性房地產(chǎn)為何沒有投資性房地產(chǎn)減值準(zhǔn)備呢?
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答疑蘇老師 
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2022 03/20 09:22
你好,因?yàn)榈鴥r(jià)準(zhǔn)備已經(jīng)考慮進(jìn)去了。
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2022 03/20 09:25
那固資轉(zhuǎn)投的時(shí)候,投的減值是單獨(dú)計(jì)提出來的?
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2022 03/20 09:25
為什么呢?
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答疑蘇老師 
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2022 03/20 09:26
你好,是的,因?yàn)楣潭ㄙY產(chǎn)需要反應(yīng)原值。
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2022 03/20 09:38
為何開發(fā)產(chǎn)品轉(zhuǎn)投的時(shí)候,投的減值不在貸方體現(xiàn)?
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答疑蘇老師 
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2022 03/20 10:13
你好,因?yàn)槭且蚤_發(fā)產(chǎn)品的賬面成本結(jié)轉(zhuǎn)的,就是實(shí)際成本。
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