重估價的問題 - 會計

By Genevieve
at 2014-02-24T14:36
at 2014-02-24T14:36
Table of Contents
今年考成大會研所
題目有一題關於土地重估價的問題
它期末都會評價一次,然後規定出售時將以前年度重估增值轉保留盈餘
然後他一年底的評價有重估增值
這樣第二年9/1出售時,售價高於第一年底重估後的帳面價值
這樣要先重估後再出售,將兩次評價的重估增值轉保留盈餘
還是只有第一年的重估增值轉保留盈餘,然後9/1出售的差額作處分損益?
這好困擾我Q_Q 怕之後研究所又出現一次...
--
題目有一題關於土地重估價的問題
它期末都會評價一次,然後規定出售時將以前年度重估增值轉保留盈餘
然後他一年底的評價有重估增值
這樣第二年9/1出售時,售價高於第一年底重估後的帳面價值
這樣要先重估後再出售,將兩次評價的重估增值轉保留盈餘
還是只有第一年的重估增值轉保留盈餘,然後9/1出售的差額作處分損益?
這好困擾我Q_Q 怕之後研究所又出現一次...
--
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會計
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