问题已解决
甲公司的一個(gè)資產(chǎn)組由 A 和 B 兩臺(tái)設(shè)備組成,其賬面價(jià)值分別為 200 000 元和 300 000 元,分?jǐn)傊猎撡Y產(chǎn)組的商譽(yù)金額為 50 000 元。2019 年12 月 31 日,該資產(chǎn)組的可收回金額為 430 000 元。則計(jì)提減值后 A 設(shè)備的賬面價(jià)值為( )元。
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同學(xué),你好,設(shè)備的賬面價(jià)值是172嗎
2021 11/18 15:05
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森林老師 
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2021 11/18 15:06
同學(xué),你好,設(shè)備的賬面價(jià)值是17.2嗎
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2021 11/18 15:08
好像是19.2萬
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森林老師 
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2021 11/18 15:15
應(yīng)該是商譽(yù)這兒不計(jì)提減值下來就是19.2
原值20+商譽(yù)2=22
減值43*2/5=17.2-----這個(gè)是設(shè)備組的,所以再把商譽(yù)的2加上,應(yīng)該是19.2
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2021 11/18 15:15
謝謝老師
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森林老師 
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2021 11/18 15:16
同學(xué),你好,不客氣的
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