问题已解决
注會教材P291,這個重新計量租賃負(fù)債用修訂后利率折現(xiàn),那重新計量后的期末計息用原來的利率還是修訂后的利率?
FAILED
![](https://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
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同學(xué)你好
很高興為你解答
你問的是哪一個條款呢
2021 12/13 17:52
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784993 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 12/13 18:50
看圖,注會教材291頁
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784993 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 12/13 18:50
租賃準(zhǔn)則
![](https://pic1.acc5.cn/011/61/32/99_avatar_middle.jpg?t=1714043123)
鐘存老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 12/13 19:09
的照片里面有很多個條款呀,你問的是哪一個條款?
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784993 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 12/13 19:34
我不是畫出來了嗎...
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784993 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 12/13 19:35
浮動利率那個
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784993 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 12/13 19:35
重新計量租賃負(fù)債用修訂后的利率
![](http://member.chinaacc.com/homes/resources/images/home/avatar/3.jpg)
84784993 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2021 12/13 19:36
問題是重新計量以后,對租賃負(fù)債計提利息時,用的是修訂后的利率還是原來未修訂的利率。
![](https://pic1.acc5.cn/011/61/32/99_avatar_middle.jpg?t=1714043123)
鐘存老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 12/14 13:57
按照最新的折現(xiàn)率進(jìn)行折現(xiàn)
![](https://pic1.acc5.cn/011/61/32/99_avatar_middle.jpg?t=1714043123)
鐘存老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2021 12/31 15:06
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