问题已解决
无形资产的账面价值小于可收回金额时,计提下个月的累积摊销,应以可收回金额来折算,还是用账面价值呢?
![](https://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
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你好无形资产的账面价值
2020 02/14 00:40
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784996 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 02/14 00:42
哦,也就是说这种情况下,还是以实际账面价值计算。如果账面价值大于可收回金额,则实际账面价值就是可收回金额,是吧?
![](https://pic1.acc5.cn/011/53/17/28_avatar_middle.jpg?t=1651216723)
男神刘老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 02/14 00:45
是这样的同学,给好评
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784996 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 02/14 00:45
好滴,谢谢老师o(^o^)o
![](http://member.chinaacc.com/homes/resources/images/home/avatar/6.jpg)
84784996 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2020 02/14 00:47
没法结束啊
![](https://pic1.acc5.cn/011/53/17/28_avatar_middle.jpg?t=1651216723)
男神刘老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2020 02/14 00:54
加油同学,祝你学习愉快