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實(shí)務(wù)
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培育的細(xì)胞可以作為生物性資產(chǎn)核算嗎?
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是的,如果這些細(xì)胞可以源自實(shí)體,并可由該實(shí)體買賣、轉(zhuǎn)讓或兌現(xiàn),那么就可以核算為生物性資產(chǎn)。
2023 03/21 11:20
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2023 03/21 11:20
那么它應(yīng)該如何計(jì)入賬面?
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2023 03/21 11:20
根據(jù)實(shí)體的賬務(wù)政策和公認(rèn)準(zhǔn)則,在細(xì)胞獲得之時(shí),應(yīng)將該資產(chǎn)核算為原始成本,并根據(jù)該資產(chǎn)的使用情況、質(zhì)量變化等因素不斷調(diào)整其價(jià)值。
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