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推 toast170: 看起來你的算式沒問題,調整科目是實帳戶資產加項,第二11/20 17:29
→ toast170: 年底帳面價值97199+去年評價調整1163=98362,FV98000,11/20 17:29
→ toast170: 所以評價調整太多只要98000-97199=801,1163-801=362調11/20 17:29
→ toast170: 低11/20 17:29
→ toast170: 2/6/30$96763+調整1163,題目沒講就沒調整到公允價值11/20 17:30
推 toast170: http://i.imgur.com/ndAJy2M.jpg 11/21 02:04
→ toast170: http://i.imgur.com/VIzr5fN.jpg 11/21 02:05