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2020年CPA《会计》第六章备考知识点及练习题: 投资性房地产后续计量模式

2019-05-11 10:15:18| 安徽中公教育网

2020年注册会计师考试备考已经开始了,虽然2020年注会考试大纲目前还没有正式公布,但根据往年的注会考纲变化情况来看,各位注会考生完全是可以根据先进行一轮系统复习,再根据新大纲进行相应的备考调整。中公财经注会小编为各位考生准备了一份2020年CPA《会计》备考知识点及练习题,详情如下:

CPA注会备考知识点

touzixingfangdichanhouxujiliangmoshi、touzixingfangdichanzhuanhuan

1.houxujiliangmoshidebiangeng

(1)weilebaozhenghuijixinxidekebixing,qiyeduitouzixingfangdichandejiliangmoshiyijingqueding,budesuiyibiangeng。

BG真人版yichengbenmoshizhuanweigongyunjiazhimoshide,yingdangzuoweihuijizhengcebiangengchuli,binganjiliangmoshibiangengshigongyunjiazhiyuzhangmianjiazhidechae,diaozhengqichuliucunshouyi。

(2)yicaiyonggongyunjiazhimoshijiliangdetouzixingfangdichan,budeconggongyunjiazhimoshizhuanweichengbenmoshi。

BG真人版2.touzixingfangdichanzhuanhuan(gongyunjiazhimoshi)

(1)caiyonggongyunjiazhimoshijiliangdetouzixingfangdichanzhuanhuanweiziyongfangdichanshi,yingdangyiqizhuanhuandangridegongyunjiazhizuoweiziyongfangdichandezhangmianjiazhi,gongyunjiazhiyuyuanzhangmianjiazhidechaejirudangqisunyi(gongyunjiazhibiandongsunyi)。

BG真人版(2)ziyongfangdichanhuocunhuozhuanhuanweicaiyonggongyunjiazhimoshijiliangdetouzixingfangdichanshi,touzixingfangdichanyingdanganzhaozhuanhuandangridegongyunjiazhijiliang。

zhuanhuandangridegongyunjiazhixiaoyuyuanzhangmianjiazhide,qichaejirudangqisunyi(gongyunjiazhibiandongsunyi);zhuanhuandangridegongyunjiazhidayuyuanzhangmianjiazhide,qichaezuoweiqitazongheshouyi,jirusuoyouzhequanyi。chuzhigaixiangtouzixingfangdichanshi,yuanjirusuoyouzhequanyidebufenyingdangzhuanruchuzhidangqisunyi(qitayewuchengben)。

【danxuanti】

BG真人版xialiegexiangyouguantouzixingfangdichanhuijichulidebiaoshuzhong,zhengquedeshi( )。

BG真人版a.yichengbenmoshihouxujiliangdetouzixingfangdichanzhuanhuanweicunhuo,cunhuoyinganzhuanhuanridegongyunjiazhijiliang,gongyunjiazhidayuyuanzhangmianjiazhidechaequerenweiqitazongheshouyi

b.yichengbenmoshihouxujiliangdetouzixingfangdichanzhuanhuanweiziyonggudingzichan,ziyonggudingzichanyinganzhuanhuanridegongyunjiazhijiliang,gongyunjiazhixiaoyuyuanzhangmianjiazhidechaequerenweidangqisunyi

c.yicunhuozhuanhuanweiyigongyunjiazhimoshihouxujiliangdetouzixingfangdichan,touzixingfangdichanyinganzhuanhuanridegongyunjiazhijiliang,gongyunjiazhixiaoyucunhuozhangmianjiazhidechaequerenweidangqisunyi

BG真人版d.yigongyunjiazhimoshihouxujiliangdetouzixingfangdichanzhuanhuanweiziyonggudingzichan,ziyonggudingzichanyinganzhuanhuanridegongyunjiazhijiliang,gongyunjiazhidayuzhangmianjiazhidechaequerenweiqitazongheshouyi

【daan】c。

jiexi: caiyongchengbenmoshijiliangdetouzixingfangdichanzhuanweifeitouzixingfangdichan,yingdangjianggaifangdichanzhuanhuanqiandezhangmianjiazhizuoweizhuanhuanhouderuzhangjiazhi,xuanxiangahebcuowu;caiyonggongyunjiazhimoshijiliangdetouzixingfangdichanzhuanhuanweiziyongfangdichanshi,yingdangyiqizhuanhuandangridegongyunjiazhizuoweiziyongfangdichanderuzhangzhi,gongyunjiazhiyuyuanzhangmianjiazhidechaejirudangqisunyi(gongyunjiazhibiandongsunyi),xuanxiangdcuowu。

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