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嘎嘎嘎| 提問(wèn)時(shí)間:2023 11/14 20:36
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Catherine
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同學(xué)你好。 我應(yīng)英文回答如下: 1. The building i recognized the revaluation surplus under other comprehensive income when changed from self-usage fixed asset to rented fixed asset. 2. The building ii recognized the revaluation value under Profit & Loss on Fluctuation of Fair Market Value。
2023 11/14 21:08
嘎嘎嘎
2023 11/14 23:43
老師怎么算數(shù)字啊
Catherine
2023 11/15 00:11
1.假設(shè)按20年折舊,累計(jì)折舊=600000/20*9.5=285000 轉(zhuǎn)換時(shí)固定資產(chǎn)價(jià)值=600000-285000=315000 計(jì)入其他綜合收益=800000-315000=485000 2.計(jì)入公允價(jià)值變動(dòng)損益=740000-550000=190000
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