问题已解决
老師,下面這道題第四個(gè)選項(xiàng)影響損益金額不明白,公允價(jià)值模式下,對損益影響金額=處置收入-(投資性成本+公允價(jià)值變動)+其他綜合收益=400-(1800+600)+0=-2000,
FAILED
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轉(zhuǎn)換日公允價(jià)值與賬面價(jià)值的差額計(jì)入公允價(jià)值變動損益1800-(3500-1000)=-700
期末公允價(jià)值變動2400-1800=600
租金收入400
合計(jì)-700+600+400=300
2022 04/28 16:12
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2022 04/28 16:23
老師,這個(gè)是轉(zhuǎn)換日對損益的影響金額,和處置投資性房地產(chǎn)對損益影響金額是不一樣的對吧,我上面弄成處置時(shí)的啦
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2022 04/28 16:29
是的,這回理解正確了。
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