下列事项中，影响企业当期利润总额的有（）。 -题库考试答案搜索网

下列事项中，影响企业当期利润总额的有（）。

多选题

2022-05-08 14:05

A、将自用的房地产转换为以公允价值模式计量的投资性房地产，转换日其公允价值高于账面价值
B、采用公允价值模式计量的投资性房地产期末公允价值低于账面价值
C、采用成本模式计量的投资性房地产期末可收回金额高于账面价值
D、采用成本模式计量的投资性房地产期末可收回金额低于账面价值

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正确答案

B | D

试题解析

选项A，计人其他综合收益，不影响利润总额；选项B，计入公允价值变动损益，影响当期损益；选项C，投资性房地产未发生减值，不进行账务处理；选项D，应计提减值准备计入资产减值损失，影响当期损益。

标签： CMS专题注册会计师会计第七章投资性房地产

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