问题已解决
第八題的選項(xiàng)a為什么是對(duì)的,影響營(yíng)業(yè)利潤(rùn)是什么意思?
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冉老師
金牌答疑老师
职称:注冊(cè)會(huì)計(jì)師,稅務(wù)師,中級(jí)會(huì)計(jì)師,初級(jí)會(huì)計(jì)師,上市公司全盤賬務(wù)核算及分析
你好,學(xué)員,請(qǐng)問有具體的題目嗎
2022 03/05 20:15
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2022 03/05 20:16
有的,在圖片里
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2022 03/05 20:16
學(xué)員,你看,沒有圖片的
FAILED
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2022 03/05 20:18
8.(2018年)下列各項(xiàng)中,關(guān)于無形資產(chǎn)會(huì)計(jì)處理表述不正確的有(zhòng)n?A.處置無形資產(chǎn)的凈損益計(jì)入營(yíng)業(yè)利潤(rùn)
B/出租無形資產(chǎn)的攤銷額計(jì)入其他業(yè)務(wù)成本
C.使用壽命不確定的無形資產(chǎn)按月進(jìn)行攤銷
D.已確認(rèn)的無形資產(chǎn)減值損失在以后會(huì)計(jì)期間可以轉(zhuǎn)回
[答案]CD
[精析] 處置無形資產(chǎn)的凈損益計(jì)人資產(chǎn)處置損益,影響營(yíng)業(yè)利潤(rùn),選項(xiàng)A正確;出租無形資產(chǎn)的攤銷額計(jì)人其他業(yè)務(wù)成本,選項(xiàng)B正確;使用壽命不確定的無形資產(chǎn)不應(yīng)攤銷,選項(xiàng)C錯(cuò)誤;無形資產(chǎn)減值損失一經(jīng)確認(rèn),在以后會(huì)計(jì)期間不得轉(zhuǎn)回,選項(xiàng)D錯(cuò)誤。
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2022 03/05 20:19
你好,學(xué)員,A計(jì)入資產(chǎn)處置損益的,這個(gè)影響營(yíng)業(yè)利潤(rùn)的
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2022 03/05 20:20
影響營(yíng)業(yè)利潤(rùn),就是選項(xiàng)中計(jì)入營(yíng)業(yè)利潤(rùn)的意思嗎?
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2022 03/05 20:22
你好,學(xué)員,是的,是這樣的
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2022 03/05 20:22
好的,謝謝老師
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2022 03/05 20:23
不客氣,祝你周末愉快
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