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企業(yè)的某項(xiàng)固定資產(chǎn)賬面原價(jià)為2000萬(wàn)元,采用年限平均法計(jì)提折舊,預(yù)計(jì)使用壽命為10年,預(yù)計(jì)凈殘值為0。在第4個(gè)折舊年度末企業(yè)對(duì)該項(xiàng)固定資產(chǎn)的某一主要部件進(jìn)行更換,發(fā)生支出合計(jì)1000萬(wàn)元,符合準(zhǔn)則規(guī)定的固定資產(chǎn)確認(rèn)條件。被更換部件的賬面原價(jià)為800萬(wàn)元,出售取得變價(jià)收入1萬(wàn)元。固定資產(chǎn)更新改造后的入賬價(jià)值為( ?。┤f(wàn)元。
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借在建工程1200
累計(jì)折舊800
貸固定資產(chǎn)1200
2022 09/09 10:26
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暖暖老師 
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2022 09/09 10:26
借在建工程1000
貸銀行存款1000
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暖暖老師 
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2022 09/09 10:26
替換部分賬面價(jià)值800-800/10*4=480
借營(yíng)業(yè)外支出480
貸在建工程480
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暖暖老師 
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2022 09/09 10:27
借銀行存款1
貸營(yíng)業(yè)外收入1
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暖暖老師 
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2022 09/09 10:27
借固定資產(chǎn)1720
貸在建工程1720
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