问题已解决
老師,您好!這是絕密押題里面的問答題,答案看不懂,為什么這么算啊
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使用權(quán)資產(chǎn)在確認(rèn)后按直線法計(jì)提折舊。因?yàn)闇p少租賃的時(shí)間,那么相應(yīng)的也要減少兩年的折舊。租賃負(fù)債是按凈現(xiàn)值法計(jì)算,也要相應(yīng)的減少兩年的負(fù)債。按凈現(xiàn)值法減少
2021 07/28 15:34
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2021 07/28 17:32
租賃變更的損益怎么算啊
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2021 07/28 17:38
變更后租賃負(fù)債減少27591
租賃付款額減少50000
未確認(rèn)融資費(fèi)用減少22409
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2021 07/28 17:39
答案上為什么減去后3年之后的差是資產(chǎn)處置損益呢
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2021 07/28 18:14
答案是用使用權(quán)資產(chǎn)減少的部分和租賃負(fù)債減少的部分兩者的差進(jìn)入那個(gè)損益,是減少的是兩年,是拿現(xiàn)在的賬面價(jià)值減去還剩余的年限三年,那么差額就是減少的兩年。
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2021 07/28 18:32
哦,明白了
確認(rèn)損益之后呢
調(diào)整前3年使用權(quán)資產(chǎn)368005/5*3
調(diào)整前租賃負(fù)債267300
調(diào)整后的租賃負(fù)債393645
租賃付款額450000
老師您能幫我寫下后面的分錄嗎
調(diào)整后的使用權(quán)資產(chǎn)是多少啊,怎么算啊
未確認(rèn)融資費(fèi)用調(diào)多少啊
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