取得时其账面价值一般等于历史价值
取得时其账面价值一般等于计税基础
取得时其账面价值一般大于计税基础
取得时其账面价值一般小于计税基础
第1题:
第2题:
第3题:
固定资产计价和减值准备的确认标准、计提方法:固定资产按实际成本或确定的价值入账。其中:融资租入固定资产根据《企业会计准则—租赁》的规定,按租赁开始日租赁资产的原账面价值与最低租赁付款额的现值两者中较低者,作为入账价值。如果融资租赁资产占本公司资产总额比例等于或低于30%的,在租赁开始日,也可按最低租赁付款额,作为固定资产的入账价值。
Fixed assets purchased or constructed by the company were initially recorded at cost. An asset acquired by a lessee under a finance lease is recorded at an amount determined in accordance with the Accounting Standards for Business Enterprises: Leases. A fixed asset acquired under a finance lease will be recorded at an amount equal to the lower of the original carrying amount of the leased asset and the present value of the minimum lease payments at the inception of a lease. If assets leased under finance leases account for 30% or less of the total assets of the company, the leased assets may be recorded at the minimum lease payments at the inception of the lease.
第4题:
会计准则对融资租入固定资产的入账价值是如何规定的?
第5题:
第6题:
第7题:
第8题:
第9题:
盘盈的固定资产,按照同类或类似固定资产的名义金额确定入账价值;同类或类似固定资产的市场价格无法可靠取得的,按照市场价格入账。
A对
B错
第10题:
税法规定,企业以非货币形式取得的收入,应当()进行税务处理。