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速問速答同學(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,累計折舊=600000/20*9.5=285000
轉(zhuǎn)換時固定資產(chǎn)價值=600000-285000=315000
計入其他綜合收益=800000-315000=485000
2.計入公允價值變動損益=740000-550000=190000
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