甲公司為一家上市公司,有關(guān)資料如下: 4 (1) 2017年12月31日,甲公司將自用寫(xiě)字樓以經(jīng)營(yíng)租賃方式對(duì)外出租,租賃期為3年,年租金300萬(wàn)元,從2018年起于每年末收取租金,租賃期開(kāi)始日為2017年12月31日。甲公司對(duì)投資性房地產(chǎn)采用成本模式計(jì)量。該寫(xiě)字樓的原價(jià)為3520萬(wàn)元,至轉(zhuǎn)換日已累計(jì)計(jì)提折舊320萬(wàn)元,未計(jì)提減值準(zhǔn)備。預(yù)計(jì)自2018年起尚可使用20年,凈殘值為零,采用直線法按年計(jì)提折舊。。 (2) 2020年1月1日,甲公司對(duì),上述投資性房地產(chǎn)計(jì)量模式轉(zhuǎn)換為以公允價(jià)值模式計(jì)量。該日公允價(jià)值為2600萬(wàn)元。。 (3) 2020年12月31日,該項(xiàng)房地產(chǎn)的公允價(jià)值為3000萬(wàn)元。小 (4) 2021年1月3日,甲公司將該房地產(chǎn)出售給乙公司,合同價(jià)款為3200萬(wàn)元,乙公司已用銀行存款付清。(盈余公積比例10%)。 要求:根據(jù)上述資料編制相應(yīng)的會(huì)計(jì)分錄(單位:萬(wàn)元)。。
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