問(wèn)題已解決
請(qǐng)問(wèn) 非貨幣性財(cái)產(chǎn)交換,存貨、投資性房地產(chǎn)換出都是用營(yíng)收科目嗎?還是投放公允計(jì)量才用營(yíng)收科目?
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![](https://pic1.acc5.cn/000/01/84/99_avatar_middle.jpg?t=1714028667)
認(rèn)為需要確認(rèn)主營(yíng)業(yè)務(wù)收入的,但是非貨幣性資產(chǎn)的交換是不具備商業(yè)性質(zhì)的,如果不涉及補(bǔ)價(jià)的,一般不會(huì)作為主營(yíng)業(yè)務(wù)收入的,會(huì)計(jì)入資產(chǎn)的成本
2023 09/04 16:12
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