瑞華研究2010～2016匯編

1、1瑞華研究（～）20102016匯編（內(nèi)部資料僅供參考）3問(wèn)題1121（會(huì)所外購(gòu)工藝品、收藏品的會(huì)計(jì)處理）.....................................................30問(wèn)題1122（搬遷過(guò)程中機(jī)器設(shè)備重新安裝發(fā)生的“安裝基礎(chǔ)款”的處理）..............31問(wèn)題1123（購(gòu)入帶租約房產(chǎn)初始確認(rèn)問(wèn)題）.........................................

2、........................32問(wèn)題1124（開辦期發(fā)生費(fèi)用的處理）.............................................................................33問(wèn)題1125（境外子公司房產(chǎn)及土地的入賬）.................................................................34問(wèn)題1126（用作

3、展品的商品如何核算）.........................................................................35問(wèn)題1127（4S店試駕車應(yīng)確認(rèn)為存貨還是固定資產(chǎn)）.................................................36問(wèn)題1128（生產(chǎn)中作為催化劑使用（正常消耗很?。┑馁F金屬的核算）..................37問(wèn)題112

4、9（按技術(shù)要求需保持的商品最低結(jié)存量的核算）.........................................38問(wèn)題1130（單位價(jià)值較小但數(shù)量多的項(xiàng)目是否應(yīng)作為一個(gè)整體列報(bào)為固定資產(chǎn)）..40問(wèn)題1131（為客戶定制的且收費(fèi)的模具能否確認(rèn)為公司固定資產(chǎn)）..........................42問(wèn)題1132（汽車零部件廠商受整車廠委托開發(fā)模具（所有權(quán)屬于整車廠）的會(huì)計(jì)處理）...............

5、..........................................................................................................................43問(wèn)題1133（財(cái)稅[2014]75號(hào)文是否可以作為企業(yè)進(jìn)行會(huì)計(jì)處理的直接依據(jù)）..........45問(wèn)題1134（關(guān)于尾礦庫(kù)閉庫(kù)費(fèi)用資本化還是費(fèi)用化的問(wèn)題）.................

6、....................47問(wèn)題1135（一般借款費(fèi)用資本化問(wèn)題）.........................................................................47問(wèn)題1136（一般借款費(fèi)用會(huì)計(jì)處理方式的變更問(wèn)題）.................................................49問(wèn)題1137（票據(jù)貼現(xiàn)利息資本化問(wèn)題）.........

7、................................................................50問(wèn)題1138（特殊融資情況下的借款費(fèi)用資本化問(wèn)題）.................................................51問(wèn)題1139（政府規(guī)定的停工整頓期間仍繼續(xù)施工，相關(guān)借款費(fèi)用能否資本化）......53問(wèn)題1140（關(guān)聯(lián)方借款的利息支出資本化問(wèn)題）...........

8、..............................................54問(wèn)題1141（集團(tuán)統(tǒng)貸統(tǒng)還的借款費(fèi)用資本化問(wèn)題）.....................................................55問(wèn)題1142（合并報(bào)表和個(gè)別報(bào)表對(duì)利息資本化的處理問(wèn)題）.....................................56問(wèn)題1143（借款置換后的利息能否繼續(xù)資本化）...

9、......................................................57問(wèn)題1144（外幣專項(xiàng)借款產(chǎn)生的匯兌損益在滿足資本化條件時(shí)是否可以資本化處理）.............................................................................................................................

10、............59問(wèn)題1145（公司專項(xiàng)購(gòu)買的辦公用期房的借款利息在房產(chǎn)達(dá)到預(yù)定可使用狀態(tài)前能否資本化）.........................................................................................................................61問(wèn)題1146（建筑承包商在合同建造期間發(fā)生的借款費(fèi)用是否資本化的問(wèn)題）.....

11、.....62問(wèn)題1147（出售已使用一定年限的固定資產(chǎn)的核算）.................................................63問(wèn)題1148（出售前仍繼續(xù)使用的固定資產(chǎn)是否列報(bào)為持有待售資產(chǎn)及其核算問(wèn)題）...................................................................................................