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下列有關(guān)PPP項(xiàng)目合同會(huì)計(jì)處理的表述,正確的有( ) 政府方在取得PPP項(xiàng)目資產(chǎn)時(shí)一般應(yīng)當(dāng)按照成本進(jìn)行初始計(jì)量;按規(guī)定需要進(jìn)行資產(chǎn)評(píng)估的,應(yīng)當(dāng)按照評(píng)估價(jià)值進(jìn)行初始計(jì)量 對(duì)于為維護(hù)PPP項(xiàng)目資產(chǎn)的正常使用而發(fā)生的日常維修、養(yǎng)護(hù)等后續(xù)支出,應(yīng)計(jì)入PPP項(xiàng)目資產(chǎn)的成本 PPP項(xiàng)目合同終止時(shí),PPP項(xiàng)目資產(chǎn)按規(guī)定移交至政府方的,政府方應(yīng)當(dāng)根據(jù)PPP項(xiàng)目資產(chǎn)的性質(zhì)和用途,將其重分類為公共基礎(chǔ)設(shè)施等資產(chǎn) PPP項(xiàng)目合同終止時(shí),政府方應(yīng)當(dāng)將尚未沖減完的PPP項(xiàng)目?jī)糍Y產(chǎn)賬面余額轉(zhuǎn)入公共基礎(chǔ)設(shè)施
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你好,政府方對(duì)于為維護(hù)PPP項(xiàng)目資產(chǎn)的正常使用而發(fā)生的日常維修、養(yǎng)護(hù)等后續(xù)支出,不計(jì)入PPP項(xiàng)目資產(chǎn)的成本計(jì)入當(dāng)期損益
2023 10/20 10:36
呂昊老師 
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2023 10/20 10:38
PPP項(xiàng)目合同終止時(shí),政府方應(yīng)當(dāng)將尚未沖減完的PPP項(xiàng)目?jī)糍Y產(chǎn)賬面余額轉(zhuǎn)入累計(jì)盈余。
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