本公司年底接受政府無條件捐贈房地產一筆，土地公告地價$1,000,000，公允價值$4,000,000；房屋成本$3,000,000，累計折舊$500,000，公允價值$2,000,000。公司

問題詳情

3. 本公司年底接受政府無條件捐贈房地產一筆，土地公告地價$1,000,000，公允價值$4,000,000；房屋成本$3,000,000，累計折舊$500,000，公允價值$2,000,000。公司辦理土地及房屋過戶登記手續費各$10,000，則接受捐贈分錄中何者正確？
(A)土地成本$3,990,000
(B)房屋及建築成本$2,500,000
(C)遞延政府補助之利益$5,980,000
(D)政府補助之利益$3,990,000

參考答案

無參考答案

內容推薦

108年底帳上有下列應收票據：①108/11/1銷貨收到三個月期本票，票據面額$100,750，不附息，公平利率3%。②108/12/1出售機器收到一年期本票，票據面額$206,000，附息3%
公司年底餘額式試算表的借貸方總額不相等，借方總額為$100,000，經查帳冊，發現下列事實：①現付租金$8,000，未入帳；②某交易貸記應付帳款$3,200，過帳時過入應付帳款之借方；③加計應付
What is the major organic product of the following reaction? (A) (B) (C) (D) (E) none of the
【題組】According to the passage, which of the following is NOT true?(A) Genes can be texted and edi
【題組】Which of the following might be the best title for this passage?(A) Ethical Concerns on Synt
【題組】(A) ours (B) his (C) mine (D) theirs
【題組】According to the passage, which of the following catastrophe is caused by the globalization
【題組】What does the word shuffle in the fourth paragraph possibly mean?(A) To walk very slowly and
C. For the past four billion years or so the only way for life on Earth to produce a sequence of
【題組】Which of the following can be the best title for this passage?(A) Petitioner Fights for Righ