当前位置:财税问题 >
實(shí)務(wù)
问题已解决
長(zhǎng)期待攤費(fèi)用的攤銷年限只剩一年或不足一年的,或預(yù)計(jì)在一年內(nèi)(含一年)進(jìn)行攤銷的部分,不得歸類為流動(dòng)資產(chǎn),仍在各該非流動(dòng)資產(chǎn)項(xiàng)目中填列,不轉(zhuǎn)入“一年內(nèi)到期的非流動(dòng)資產(chǎn)”項(xiàng)目。 判斷題,不同的地方不同的答案,請(qǐng)解析一下,好像在哪年有改變,現(xiàn)在是怎樣的呢?



你好,根據(jù)企業(yè)會(huì)計(jì)準(zhǔn)則規(guī)定,僅剩一年的待攤費(fèi)用是不轉(zhuǎn)入一年內(nèi)到期的非流動(dòng)資產(chǎn)的,目前還沒看到準(zhǔn)則有新的變化
2024 01/23 10:23

84784975 

2024 01/23 10:27
這是對(duì)的?

84784975 

2024 01/23 10:28
網(wǎng)上搜的是錯(cuò)的

小同老師 

2024 01/23 10:30
在長(zhǎng)期待攤費(fèi)用項(xiàng)目列示,不在非流動(dòng)資產(chǎn)列示,也不轉(zhuǎn)入一年內(nèi)到期,所以不對(duì)

84784975 

2024 01/23 10:34
在哪里列示?

小同老師 

2024 01/23 10:35
仍然在長(zhǎng)期待攤費(fèi)用項(xiàng)目列示

84784975 

2024 01/23 10:39
會(huì)計(jì)學(xué)堂里的模擬題的答案是對(duì)的

84784975 

2024 01/23 10:39
我好迷糊啊

小同老師 

2024 01/23 10:42
你好,這個(gè)是準(zhǔn)則規(guī)定,也是注冊(cè)會(huì)計(jì)師教材上的原文,同學(xué)可以把題目一起發(fā)出來看一下

84784975 

2024 01/23 10:47
這就是**

小同老師 

2024 01/23 10:51
你好同學(xué),我剛才仔細(xì)看了題目,你應(yīng)該是多打了一個(gè)字,這句話寫的仍在該非流動(dòng)資產(chǎn)項(xiàng)目中列示,那就表示的是原來的“長(zhǎng)期待攤費(fèi)用”,那么這句話就沒問題,準(zhǔn)則規(guī)定,沒有問題的,你理解一下,哪里不懂再問
