您現(xiàn)在的位置：初級(jí)會(huì)計(jì)職稱會(huì)計(jì)實(shí)務(wù)考點(diǎn)重點(diǎn)速記3
【巧記速記三】期末資產(chǎn)價(jià)值的確定
項(xiàng)目 | 期末價(jià)值的確定 |
存貨 | 成本與可變現(xiàn)凈值孰低 |
交易性金融資產(chǎn) | 公允價(jià)值初級(jí)會(huì)計(jì)論壇 |
固定資產(chǎn)、無形資產(chǎn)、長期股權(quán)投資和投資性房地產(chǎn)（成本模式計(jì)量） |
可收回金額 |
投資性房地產(chǎn)（公允價(jià)值模式計(jì)量） | 公允價(jià)值 |
時(shí)間：2010-06-09 責(zé)任編輯：Adamina_1026
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