年_blank class=infotextkey>get=_blank class=infotextkey>中级_blank class=infotextkey>get=_blank class=infotextkey>会计职称_blank class=infotextkey>get=_blank class=infotextkey>考试已经开始备考,_blank class=infotextkey>get=_blank class=infotextkey>那么_blank class=infotextkey>get=_blank class=infotextkey>中级_blank class=infotextkey>get=_blank class=infotextkey>会计_blank class=infotextkey>get=_blank class=infotextkey>新教材_blank class=infotextkey>get=_blank class=infotextkey>涉及_blank class=infotextkey>get=_blank class=infotextkey>哪些_blank class=infotextkey>get=_blank class=infotextkey>知识点呢?_blank class=infotextkey>get=_blank class=infotextkey>小编为广_blank class=infotextkey>get=_blank class=infotextkey>大_blank class=infotextkey>get=_blank class=infotextkey>考生整理了_blank class=infotextkey>get=_blank class=infotextkey>中级_blank class=infotextkey>get=_blank class=infotextkey>会计《_blank class=infotextkey>get=_blank class=infotextkey>财务_blank class=infotextkey>get=_blank class=infotextkey>管理》基础_blank class=infotextkey>get=_blank class=infotextkey>知识点:_blank class=infotextkey>get=_blank class=infotextkey>投资性_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>房_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>地产的_blank class=infotextkey>get=_blank class=infotextkey>处置,希望对各位_blank class=infotextkey>get=_blank class=infotextkey>考生_blank class=infotextkey>get=_blank class=infotextkey>有所帮助。更_blank class=infotextkey>get=_blank class=infotextkey>多_blank class=infotextkey>get=_blank class=infotextkey>关于黑_blank class=infotextkey>get=_blank class=infotextkey>龙江_blank class=infotextkey>get=_blank class=infotextkey>会计_blank class=infotextkey>get=_blank class=infotextkey>考试_blank class=infotextkey>get=_blank class=infotextkey>内容请_blank class=infotextkey>关注_blank class=infotextkey>get=_blank class=infotextkey>中_blank class=infotextkey>get=_blank class=infotextkey>公黑_blank class=infotextkey>get=_blank class=infotextkey>龙江_blank class=infotextkey>get=_blank class=infotextkey>会计_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>信息网。
_blank class=infotextkey>gn="center">
当_blank class=infotextkey>get=_blank class=infotextkey>投资性_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>房_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>地产被_blank class=infotextkey>get=_blank class=infotextkey>处置,_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>商品_blank class=infotextkey>get=_blank class=infotextkey>房_blank class=infotextkey>get=_blank class=infotextkey>拆扦_blank class=infotextkey>get=_blank class=infotextkey>如何_blank class=infotextkey>get=_blank class=infotextkey>赔偿,或者永久_blank class=infotextkey>get=_blank class=infotextkey>退出_blank class=infotextkey>get=_blank class=infotextkey>使用且_blank class=infotextkey>get=_blank class=infotextkey>预计_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>不能从其_blank class=infotextkey>get=_blank class=infotextkey>处置_blank class=infotextkey>get=_blank class=infotextkey>中取得_blank class=infotextkey>get=_blank class=infotextkey>经_blank class=infotextkey>济_blank class=infotextkey>get=_blank class=infotextkey>利益_blank class=infotextkey>时,应当_blank class=infotextkey>get=_blank class=infotextkey>终止确认该项_blank class=infotextkey>get=_blank class=infotextkey>投资性_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>房_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>地产。
●_blank class=infotextkey>get=_blank class=infotextkey>企业_blank class=infotextkey>get=_blank class=infotextkey>出售、_blank class=infotextkey>get=_blank class=infotextkey>转让、报废_blank class=infotextkey>get=_blank class=infotextkey>投资性_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>房_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>地产或者_blank class=infotextkey>get=_blank class=infotextkey>发生_blank class=infotextkey>get=_blank class=infotextkey>投资性_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>房_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>地产毁损_blank class=infotextkey>时,应当将_blank class=infotextkey>get=_blank class=infotextkey>处置_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>收入扣除其账_blank class=infotextkey>面_blank class=infotextkey>get=_blank class=infotextkey>价值和相_blank class=infotextkey>get=_blank class=infotextkey>关税费_blank class=infotextkey>get=_blank class=infotextkey>后的_blank class=infotextkey>get=_blank class=infotextkey>金额计入当期损益。
●_blank class=infotextkey>get=_blank class=infotextkey>企业因_blank class=infotextkey>get=_blank class=infotextkey>其他_blank class=infotextkey>原因,如非_blank class=infotextkey>get=_blank class=infotextkey>货币性_blank class=infotextkey>get=_blank class=infotextkey>资产交换等而减_blank class=infotextkey>get=_blank class=infotextkey>少的_blank class=infotextkey>get=_blank class=infotextkey>投资性_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>房_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>地产,也属于_blank class=infotextkey>get=_blank class=infotextkey>投资性_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>房_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>地产的_blank class=infotextkey>get=_blank class=infotextkey>处置。
账务_blank class=infotextkey>get=_blank class=infotextkey>处理:
借:_blank class=infotextkey>get=_blank class=infotextkey>银行存款
贷:_blank class=infotextkey>get=_blank class=infotextkey>其他_blank class=infotextkey>get=_blank class=infotextkey>业务_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>收入
借:_blank class=infotextkey>get=_blank class=infotextkey>其他_blank class=infotextkey>get=_blank class=infotextkey>业务_blank class=infotextkey>get=_blank class=infotextkey>成本
_blank class=infotextkey>get=_blank class=infotextkey>投资性_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>房_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>地产_blank class=infotextkey>get=_blank class=infotextkey>累计折旧(摊销)
贷:_blank class=infotextkey>get=_blank class=infotextkey>投资性_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>房_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>地产——_blank class=infotextkey>get=_blank class=infotextkey>土_blank class=infotextkey>get=_blank class=infotextkey>地_blank class=infotextkey>get=_blank class=infotextkey>使用权
账务_blank class=infotextkey>get=_blank class=infotextkey>处理:
1. _blank class=infotextkey>get=_blank class=infotextkey>处置_blank class=infotextkey>时按_blank class=infotextkey>收到的价款
借:_blank class=infotextkey>get=_blank class=infotextkey>银行存款
贷:_blank class=infotextkey>get=_blank class=infotextkey>其他_blank class=infotextkey>get=_blank class=infotextkey>业务_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>收入
_blank class=infotextkey>get=_blank class=infotextkey>2. 结转_blank class=infotextkey>get=_blank class=infotextkey>处置_blank class=infotextkey>get=_blank class=infotextkey>投资性_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>房_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>地产
借:_blank class=infotextkey>get=_blank class=infotextkey>其他_blank class=infotextkey>get=_blank class=infotextkey>业务_blank class=infotextkey>get=_blank class=infotextkey>成本(倒挤)
_blank class=infotextkey>get=_blank class=infotextkey>其他_blank class=infotextkey>get=_blank class=infotextkey>综_blank class=infotextkey>合_blank class=infotextkey>收益
_blank class=infotextkey>get=_blank class=infotextkey>公允_blank class=infotextkey>get=_blank class=infotextkey>价值变动损益(或者在贷方结转)
贷:_blank class=infotextkey>get=_blank class=infotextkey>投资性_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>房_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>地产——_blank class=infotextkey>get=_blank class=infotextkey>成本
_blank class=infotextkey>get=_blank class=infotextkey>投资性_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>房_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>地产——_blank class=infotextkey>get=_blank class=infotextkey>公允_blank class=infotextkey>get=_blank class=infotextkey>价值变动(或者在借方结转)
_blank class=infotextkey>get=_blank class=infotextkey>20_blank class=infotextkey>get=_blank class=infotextkey>20黑_blank class=infotextkey>get=_blank class=infotextkey>龙江初级_blank class=infotextkey>get=_blank class=infotextkey>会计_blank class=infotextkey>get=_blank class=infotextkey>考试《初级_blank class=infotextkey>get=_blank class=infotextkey>会计实务》_blank class=infotextkey>get=_blank class=infotextkey>全年备考_blank class=infotextkey>计划
注册_blank class=infotextkey>get=_blank class=infotextkey>会计师_blank class=infotextkey>get=_blank class=infotextkey>考试《_blank class=infotextkey>get=_blank class=infotextkey>战略》_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>第三章_blank class=infotextkey>get=_blank class=infotextkey>知识点:蓝海_blank class=infotextkey>get=_blank class=infotextkey>战略制_blank class=infotextkey>_blank class=infotextkey>定的_blank class=infotextkey>原则
黑_blank class=infotextkey>get=_blank class=infotextkey>龙江_blank class=infotextkey>get=_blank class=infotextkey>中级_blank class=infotextkey>get=_blank class=infotextkey>会计《_blank class=infotextkey>get=_blank class=infotextkey>经_blank class=infotextkey>济法》_blank class=infotextkey>get=_blank class=infotextkey>知识点:_blank class=infotextkey>get=_blank class=infotextkey>企业_blank class=infotextkey>get=_blank class=infotextkey>产权_blank class=infotextkey>get=_blank class=infotextkey>转让
,.fan_blank class=infotextkey>g558.com/_blank class=infotextkey>gon_blank class=infotextkey>gmin_blank class=infotextkey>g/ tar_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>公明_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>get=_blank class=infotextkey>小_blank class=infotextkey>get=_blank class=infotextkey>产权_blank class=infotextkey>get=_blank class=infotextkey>房_blank class=infotextkey>get=_blank class=infotextkey>_blank class=infotextkey>最_blank class=infotextkey>get=_blank class=infotextkey>新_blank class=infotextkey>get=_blank class=infotextkey>价格