问题已解决
老師,這部分投資收益沒(méi)懂,800/16,這個(gè)是簡(jiǎn)寫
FAILED
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Jack老師
金牌答疑老师
职称:中級(jí)會(huì)計(jì)師,注冊(cè)會(huì)計(jì)師,CMA,經(jīng)濟(jì)師,稅務(wù)師,初級(jí)會(huì)計(jì)師
您好,因?yàn)樵谫?gòu)買乙公司時(shí),可辨認(rèn)凈資產(chǎn)是按公允價(jià)值計(jì)量的,所以辦公樓按4800計(jì)量,比賬面價(jià)值多了800。但這800未來(lái)是會(huì)隨著折舊攤銷的,所以每年多攤銷800/折舊年數(shù)16,利潤(rùn)要相應(yīng)下降。
2022 07/16 06:49
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2022 07/16 08:32
老師之前講過(guò),4800/16-4000/20,我腦海里這么做的
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2022 07/16 08:48
您好,4000要除以剩余年限16,而不是除以總年限20。
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2022 07/16 08:53
老師,以后類似的題目都用剩余年限嗎
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2022 07/16 08:58
您好,都要用剩余年限的。
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