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class="fl">相关问答</h4> <a href="/wenda/?catId=14" class="fr get_more">查看更多</a></div> <ul class="list"><li><a href="/wenda/detail/nofollow/xt/4336413" target="_blank"> 老師，這個題，自用轉(zhuǎn)為投資性房地產(chǎn)，投資性房地產(chǎn)的入賬價值不是應(yīng)該為原值5000 </a> <span id="2ewk2d4" class="flex-col"><img src="/wenda/img/newWd/btn_eye.png" title="閱讀" style="width: 20px;height: 16px;"><i>18</i></span></li><li><a href="/wenda/detail/nofollow/xt/2155546" target="_blank"> 老師，投資性房地產(chǎn)轉(zhuǎn)為固定資產(chǎn)后，固定資產(chǎn)出售的，原投資性房地產(chǎn)的公允價值變動損益需要轉(zhuǎn)出來吧 </a> <span id="fvfmahj" class="flex-col"><img src="/wenda/img/newWd/btn_eye.png" title="閱讀" style="width: 20px;height: 16px;"><i>1702</i></span></li><li><a href="/wenda/detail/nofollow/xt/6512954" target="_blank"> 投資性房地產(chǎn)入賬時以公允價值計量，計稅基礎(chǔ)按照入賬價值，那后來投資性房地產(chǎn)轉(zhuǎn)為固定資產(chǎn)，此時的固定資產(chǎn)是投資性房地產(chǎn)的公允價值，計稅基礎(chǔ)也不跟著固定資產(chǎn)的入賬價值變化的嘛 </a> <span id="7dvb7n9" class="flex-col"><img src="/wenda/img/newWd/btn_eye.png" title="閱讀" style="width: 20px;height: 16px;"><i>915</i></span></li><li><a href="/wenda/detail/nofollow/xt/4350635" target="_blank"> 老師這道題我的理解是固定資產(chǎn)轉(zhuǎn)為投資性房地產(chǎn)且用公允模式計量 所以分錄里面的投資性房地產(chǎn)不對 如果是投資性房地產(chǎn)從成本模式轉(zhuǎn)為公允 那么 答案里的其他綜合收益 不對應(yīng)該是留存收益把 </a> <span id="ugzalle" class="flex-col"><img src="/wenda/img/newWd/btn_eye.png" title="閱讀" style="width: 20px;height: 16px;"><i>90</i></span></li><li><a href="/wenda/detail/nofollow/xt/8138477" target="_blank"> 非投資性房地產(chǎn)轉(zhuǎn)為投資性房地產(chǎn)。固定資產(chǎn)轉(zhuǎn)為投資性房地產(chǎn)時，以成本模式計量，需要先把固定資產(chǎn)轉(zhuǎn)入固定資產(chǎn)清理科目嗎？ </a> <span id="h7jpgao" class="flex-col"><img src="/wenda/img/newWd/btn_eye.png" title="閱讀" style="width: 20px;height: 16px;"><i>332</i></span></li></ul></div> <div id="gbszkx2" class="detail_common_news_list"><div id="rskueek" class="tit clearfix"><h4 class="fl">最新回答<i class="new_icon"></i></h4> <a href="/wenda/tab1" class="fr get_more">查看更多</a></div> <ul class="list"><li><a href="/wenda/detail/xt/10084256" 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10:00",title:"由固定資產(chǎn)轉(zhuǎn)為投資性房地產(chǎn)，投資性房地產(chǎn)的入賬價值應(yīng)該是多少？",browseCount:685,image:["https:\u002F\u002Fal3.acc5.com\u002F1d3c28235bbd97c7a338f5cc2fd24484.jpg","https:\u002F\u002Fal3.acc5.com\u002F40588557eb1b609f8557a1a736fed23c.png"],status:b,uid:"71270113",teacherName:l,cat:{id:e,name:i},userName:"18983654403",userHead:a,isAcc5:f,isEmbody:f,isHistory:d,sourceType:a,teacherTags:a,teacherAnswerNum:1683,teacherProfessionalTitle:a},reply:[{content:"親愛的學(xué)員，您好！很高興能為您提供幫助，您的問題答復(fù)如下：投資性房地產(chǎn)的價值是2400，扣除折舊抵減230，賬面價值是2170祝您學(xué)習(xí)愉快！",addtime:"04\u002F27 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21:35:00",uid:"9293677",teacherName:"姍姍老師",isAcc5:a,isEmbody:d,isHistory:a,reply:a,from:a,teacherHead:"https:\u002F\u002Fpic1.acc5.cn\u002F011\u002F03\u002F53\u002F09_avatar_middle.jpg?t=1651216563",status:b,catId:e,catName:i,userName:a,userHead:a,content:a,sourceType:g,collectNum:c,bizType:h,images:a,createTime:a,eduId:a,pageUrl:a,collectStatus:a,questionId:a},{id:6512954,title:"投資性房地產(chǎn)入賬時以公允價值計量，計稅基礎(chǔ)按照入賬價值，那后來投資性房地產(chǎn)轉(zhuǎn)為固定資產(chǎn)，此時的固定資產(chǎn)是投資性房地產(chǎn)的公允價值，計稅基礎(chǔ)也不跟著固定資產(chǎn)的入賬價值變化的嘛",browseCount:915,addtime:"2022-07-25 22:20:00",uid:"13895810",teacherName:"木木老師",isAcc5:a,isEmbody:d,isHistory:a,reply:a,from:a,teacherHead:"https:\u002F\u002Fpic1.acc5.cn\u002F010\u002F23\u002F34\u002F19_avatar_middle.jpg?t=1651203985",status:b,catId:e,catName:i,userName:a,userHead:a,content:a,sourceType:g,collectNum:c,bizType:h,images:a,createTime:a,eduId:a,pageUrl:a,collectStatus:a,questionId:a},{id:4350635,title:"老師這道題我的理解是固定資產(chǎn)轉(zhuǎn)為投資性房地產(chǎn)且用公允模式計量 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