會計─土地入帳成本:－線上遊戲排行榜2013/2014,進擊的巨人線上看,candy crush saga外掛,正妹寫真三圍

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會計─土地入帳成本

Aug 24th 2013, 09:48

14.雲林公司 2011 年 7 月 1 日以現金$200,000 購入土地及房屋，當日土地市價$100,000，房屋市價$150,000。則土地之入帳成本為：
(1) $50,000 (2) $80,000 (3) $100,000 (4) $150,000

答：(2)
這種題目沒提到您所附帶的那些資料，就先把土地與房屋依公平市價比例計算，將所花費的20萬各以該比例認列
所以土地入帳成本=20萬*【10萬/(10萬+15萬)】=8萬
房屋入帳成本=20萬*【15萬/(10萬+15萬)】=12萬
借：土地 80,000
借：建築物120,000
貸：現金 200,000

參考資料小小淺見

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