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資產(chǎn)負(fù)債表日,持有待售資產(chǎn)列示金額怎么計(jì)算?
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800-(350-50)-60
出售500,大于440,500填列處理,你參考這里
2022 04/10 18:00
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84785044 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 04/10 18:10
答案說列示金額=
800-((800-350)-(500-60))=790
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陳詩晗老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
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2022 04/10 21:30
500-60可回收金額440
800總資產(chǎn),800-350凈資產(chǎn)
凈資產(chǎn)450??苫厥战痤~440,減值10
800-10減值,790。這里按資產(chǎn)-減值金額填列的
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