问题已解决
甲公司將其出租的一棟 C 寫字樓確認(rèn)為投資性房地產(chǎn)。租賃期滿后,甲公司將該棟寫字樓出售給乙公司,合同價款為 160 000 000元(不含增值稅),適用的增值稅稅率為9%,乙公司已用銀行存款付清。該棟寫字樓原采用公允價值模式計量。出售時,該棟寫字樓的成本為114 000 000元,公允價值變動為借方余額 32 000 000元。甲公司出售寫字樓如何進(jìn)行賬務(wù)處理。
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借銀行存款160000000*1.09=174400000
貸其他業(yè)務(wù)收入160000000
應(yīng)交稅費(fèi)應(yīng)交增值稅銷項稅160000000*0.09=14400000
2023 03/14 10:14
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2023 03/14 10:14
借其他業(yè)務(wù)成本146000000
貸投資性房地產(chǎn)成本114000000
-公允價值變動32000000
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2023 03/14 10:14
借公允價值變動損益32000000
貸其他業(yè)務(wù)成本32000000
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