问题已解决
老师好,60-(120-60)/10x8/12=54.这个(120-60)/10x8/12这个地方不是很懂
![](https://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
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120-60代表未实现内部损益,本年计提的折旧代表裙子实现的部分(120-5460)/10x8/12,所以扣除的金额是
2022 07/01 15:31
小沈老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 07/01 15:31
120-60代表未实现内部损益,本年计提的折旧代表裙子实现的部分(120-60)/10x8/12,所以扣除的金额是54,同学看这个
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
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2022 07/01 21:56
老师,还是没懂你说60/10x8/12
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 07/01 21:57
为啥用60/10,老师
小沈老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 07/01 23:53
120-60代表未实现内部损益呀,这里要是不太明白还需要学习下基础课程
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 07/02 05:39
卖价一账面,我一开始用90-60的
小沈老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 07/02 11:07
原值减去折旧才是账面价值,没实现的内部损益应该是出售价格减去账面价值
![](http://member.chinaacc.com/homes/resources/images/home/avatar/5.jpg)
84784975 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2022 07/02 11:38
好的谢谢老师,辛苦了
小沈老师 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2022 07/02 11:58
客气啦,方便好评下感谢