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投资性房地产重新装修

浏览：38次 | 提问时间： 08-05 03:12

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6个答案

vagabond流浪者 08-05 03:13

十分之七十二万

外向的孤独患者有何不可 08-05 03:21

72000（元）方式：手头现金90 000贷：实收资本的72 000资本公积18,000

恰巧爱人 08-05 03:29

1、房屋是租赁性质的公司几百万的装修费用应该计入长期待摊费用科目。2、具体账务处理是：借：长期待摊费用-装修费贷：银行存款3、长期待摊费用是指企业已经支出，但摊销期限在1年以上的各项费用。长期待摊费用不能全部计入当年损益，应当在以后年度内分期摊销，具体包括租入固定资产的改良支出及摊销期限在一年以上的其他待摊费用。根据新会计准则规定，开办费和修理费均一次性计入当期损益。其中开办费计入当期管理费用，修理费计入销售费用或管理费用（即修理费一律费用化）。其中开办费是指企业在筹建期间内所发生的费用，包括员工薪酬、办公费用、培训支出、差旅费、印刷费、注册登记费以及不计入固定资产价值的借款费用等。摊销期限在一年以上的待摊费用，都在本科目按规定进行摊销。其在资产负债表中的数额，反映的是企业各项尚未摊销完的长期待摊费用的摊余价值。

不见了矜持 08-05 03:38

收回土地使用权用于建造办公楼，由于到期的投资性房地在进行装修后继续对外出租，根据投资性房地产后续支出的确认条件。选项D，属于自用，新发生的装修支出1500应计入投资性房地产成本，所以投资性房地产应转为无形资产，故继续确认为投资性房地产并用“在建”二级科目对改造金额进行核算，并且无形资产的摊销应计入在建工程成本。这里的300是替换原装修支出的账面价值，同事将替换部分的账面价值予以扣除对于交易事项（2）所述

姐妹王道男人算叼 08-05 03:46

这300万是以前的装修费用从新装修需要将这些拆除 从新施工计算房地产价值当然要把这这个要拆除的减除再从新加上新的装修价值

二人疚旁观者 08-05 03:54

十分之七十二万

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