志聖中會考猜 - 會計

By Dora
at 2013-08-17T18:19
at 2013-08-17T18:19
Table of Contents
請問這次志聖的中會考猜第23頁最下面這題的第2小題,台大老師版本,是不將OCI-資產重估增值逐年轉未分配盈餘嗎?
我算第2小題是:
借:OCI-資產重估增值 12,000
借:減損損失 78,000
貸:累計減損 90,000
資產重估增值後又減損 或減損後又迴升,這部份今年CPA應該如何作答才對呢?
--
我算第2小題是:
借:OCI-資產重估增值 12,000
借:減損損失 78,000
貸:累計減損 90,000
資產重估增值後又減損 或減損後又迴升,這部份今年CPA應該如何作答才對呢?
--
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會計
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