问题已解决
老師。長期應(yīng)付款列報(bào)金額為什么要用長期應(yīng)付款的賬面價(jià)值。而不是賬面余額
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學(xué)你好:
由于會(huì)計(jì)信息質(zhì)量要求,可靠性的要求。
比如一個(gè)資產(chǎn)買回來的是10000元,用了四五年之后,市場行情和技術(shù)的更新?lián)Q代,資產(chǎn)減值了,不值那
么多錢了,比如減值了5000元。
實(shí)際上,這個(gè)資產(chǎn)就剩5000元了,我們?cè)诹袌?bào)的時(shí)候,要用5000元。也就是賬面價(jià)值。不能用原值。
祝你學(xué)習(xí)愉快~
2023 02/26 07:33
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2023 02/26 07:36
可是是長期應(yīng)付款。未確認(rèn)融資費(fèi)用也是要付出去的錢啊,為什么要扣除呢
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2023 02/26 07:37
那是未來要付的錢,并不是現(xiàn)在承擔(dān)的義務(wù)阿
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2023 02/26 07:38
長期應(yīng)付款不也是未來要付的錢嗎
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2023 02/26 07:40
這個(gè)是你現(xiàn)時(shí)的負(fù)債的,未確認(rèn)融資費(fèi)用更多的是在償付利息的
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2023 02/26 09:21
那為什么在報(bào)表中只提現(xiàn)現(xiàn)時(shí)負(fù)債啊。不算利息啊
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2023 02/26 09:23
你這個(gè)利息是后面算的阿,沒有說現(xiàn)在就要算阿
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2023 02/26 09:33
報(bào)表中體現(xiàn)的數(shù)額是已經(jīng)確定的對(duì)吧。因?yàn)槔首儎?dòng),利息不確定,所以不計(jì)入嗎
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2023 02/26 09:45
是的,后面利息是會(huì)變動(dòng)的,你自己也可以算一下的
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2023 02/26 09:46
嗯嗯,謝謝老師
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2023 02/26 09:46
不客氣
親,滿意請(qǐng)給五星好評(píng)哦?
b( ̄▽ ̄)d
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