羅羅羅老師 解答

2021-09-19 18:28

努力學(xué)習(xí)的小天使你好：


2018.7.1       借：投資性房地產(chǎn)-成本       42000
                            累計(jì)折舊    5750
                          貸：固定資產(chǎn)      46000
                                 其他綜合收益  1750


2018.12.31      借：公允價(jià)值變動(dòng)損益      1000
                              貸：投資性房地產(chǎn)-公允價(jià)值變動(dòng)      1000


2019.12.31         借：投資性房地產(chǎn)-公允價(jià)值變動(dòng)     3000
                                貸：公允價(jià)值變動(dòng)損益              3000
 
2020.6.30           借：銀行存款                45000
                                  貸：其他業(yè)務(wù)收入    45000
  
                         借：其他業(yè)務(wù)成本            42000
                                   貸：投資性房地產(chǎn)-成本               42000
                                                             -公允價(jià)值變動(dòng)    2000
                  借：其他綜合收益     1750
                     貸：其他業(yè)務(wù)成本   1750
                      
            借：公允價(jià)值變動(dòng)損益    2000
                 貸：其他業(yè)務(wù)成本     2000