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《初级会计实务》自测试题一、单项选择题1.甲公司2012年1月1日购入一幢建筑物,取得发票上注明的价款为2000万元,甲公司将其作为投资性房地产核算并直接出租给乙公司并采用公允价值模式计量,租期为3年。每年年末收取租金100万元2012年12月31日,该幢厂房的公允价值为2050万元。甲公司2012年因该投资性房地产对营业利润的影响为()万元。A.-50B.150C.200D.-200
“Primary Accounting Practice” self-test questions a single multiple-choice questions 1. A company on January 1, 2012 to buy a building, get the invoice price of 20 million yuan, a company as an investment real estate Accounting and direct rental to Company B and using the fair value model measurement, the lease for 3 years. At the end of each year, a rent of 1 million yuan was received. On December 31, 2012, the fair value of the plant was 20.5 million yuan. A company in 2012 due to the investment real estate operating profit (million). A.-50B.150C.200D.-200