問題已解決
1、甲公司2020年6月30日購入一棟辦公樓,當(dāng)天即用于對外出租。該辦公樓的買價為3020萬元,增值稅為20萬元,預(yù)計使用壽命為40年,預(yù)計殘值為21萬元,預(yù)計清理費用1萬元,甲公司采用直線法計提折舊。按照經(jīng)營租賃合同,該辦公樓的年租金為400萬元,于年末一次結(jié)清。甲公司對此房地產(chǎn),采用成本模式進(jìn)行后續(xù)計量。2021年末該辦公樓的可收回金額為2330萬元。假定凈殘值、折舊方法、折舊年限均未發(fā)生變化。 要求:(1)編制收取2021年租金的會計分錄;(2)編制計提2021年折舊的會計分錄;(3)2021年12月31日編制計提投資性房地產(chǎn)減值準(zhǔn)備的會計分錄;(4)編制計提2022年折舊的會計分錄;
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你好需要計算做好了給你
2021 10/29 20:48
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暖暖老師 
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2021 10/29 21:09
1借銀行存款200
貸其他業(yè)務(wù)收入200
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暖暖老師 
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2021 10/29 21:10
2.借其他業(yè)務(wù)成本(3020-20)/40=75
貸投資性房地產(chǎn)累計折舊75
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暖暖老師 
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2021 10/29 21:12
3.年底賬面價值3020-75*1.5=2907.5
發(fā)生減值2907.5-2330=577.5
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暖暖老師 
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2021 10/29 21:12
借資產(chǎn)減值損失577.5
貸投資性房地產(chǎn)減值準(zhǔn)備577.5
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暖暖老師 
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2021 10/29 21:13
上邊的分錄錯了我再發(fā)一下
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暖暖老師 
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2021 10/29 21:14
1借銀行存款400
貸其他業(yè)務(wù)收入400
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暖暖老師 
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2021 10/29 21:15
2借其他業(yè)務(wù)成本(3020-20)/40=75
貸投資性房地產(chǎn)累計折舊75
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暖暖老師 
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2021 10/29 21:15
3.年底賬面價值3020-75*1.5=2907.5
發(fā)生減值2907.5-2330=577.5
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暖暖老師 
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2021 10/29 21:15
借資產(chǎn)減值損失577.5
貸投資性房地產(chǎn)減值準(zhǔn)備577.5
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暖暖老師 
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2021 10/29 21:17
4計提折舊的計算
(2330-20)/(480-16)*12=59.74
借其他業(yè)務(wù)成本59.74
貸投資性房地產(chǎn)累計折舊59.74
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2021 10/29 21:48
老師 最后一問累計折舊的計算 480和16是怎么來的呢
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暖暖老師 
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2021 10/29 21:51
40年480個月, 1.5年合計12+6=18
我寫成了16
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2021 10/29 21:56
好的明白了
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暖暖老師 
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2021 10/29 21:56
嗯,祝你學(xué)習(xí)學(xué)習(xí)加油
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