會計 - 會計
By Eartha
at 2009-12-30T14:34
at 2009-12-30T14:34
Table of Contents
資產 帳面金額 說明
土地 $10,000,000 含重估增值$800,000
建築物 20,000,000 淨公平價值為$18,000,000
設備 10,000,000 係共用資產分攤
商譽 5,000,000 係商譽分攤
請問土地資產之減損金額有多少須認列至損益表？
(A)$450,000(B)$700,000(C)$1,250,000(D)$1,500,000
答案(B)
請問這題要如何解?也想知道減損金額如何分攤到各資產
--
土地 $10,000,000 含重估增值$800,000
建築物 20,000,000 淨公平價值為$18,000,000
設備 10,000,000 係共用資產分攤
商譽 5,000,000 係商譽分攤
請問土地資產之減損金額有多少須認列至損益表？
(A)$450,000(B)$700,000(C)$1,250,000(D)$1,500,000
答案(B)
請問這題要如何解?也想知道減損金額如何分攤到各資產
--
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會計
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By James
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at 2010-01-01T12:33
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