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會計固定資產 成本問題
Aug 20th 2013, 01:06

1.以總價購進資產，如成本低於個別購進之成本，則應以 A個別進價成本處理 B實際成本處理 答案是B 請問為什麼?B所說的實際成本指的是什麼意思?買進總價嗎?

2.某公司無條件受贈土地一筆，該筆土地目前之公平市價為200000，請問貸方是要寫其他收入還是捐贈盈餘? 答案是捐贈盈餘 。可是題目並沒有說是誰捐贈的?請問要如何判斷呢?

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