澳门百家乐官网 (中国）有限公司官网

<p class="p" style="margin-left: 0pt;">2011年1月1日，甲公司與乙公司簽訂一項不可撤銷的租賃合同，以經營租賃方式租入乙公司一臺機器設備，專門用于生產A產品，租賃期5年，每期租金100萬元。因A產品在使用過程中會產生嚴重的環境污染，甲公司自2013年1月1日起停止生產該產品，當日A產品庫存為零，假定不考慮其他因素，該事項對甲公司2013年度損益的影響額為（ ）萬元。</p>

<p class="p" style="margin-left:0.0000pt;">4.2011年1月1日，甲公司與乙公司簽訂一項不可撤銷的租賃合同，以經營租賃方式租入乙公司一臺機器設備，專門用于生產A產品，租賃期5年，每期租金100萬元。因A產品在使用過程中會產生嚴重的環境污染，甲公司自2013年1月1日起停止生產該產品，當日A產品庫存為零，假定不考慮其他因素，該事項對甲公司2013年度損益的影響額為（ ）萬元。</p>

<p><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">【課后測試</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">會計投房</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">·</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">2020 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">回憶】</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">2</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">×</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">18 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">年 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">1 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">月 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">20 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">日</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">,</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">甲公司與丙公司簽訂租賃協議</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">,</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">將原出租給乙公司并即將在 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">2</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">×</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">18 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">年 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">3 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">月 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">1 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">日到期的廠房租賃給丙公司。該協議約定</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">,</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">甲公司 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">2</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">×</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">18 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">年 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">7 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">月 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">1 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">日起將廠房出租給丙公司</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">,</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">租賃期為 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">5 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">年</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">,</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">每月租金為 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">60 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">萬元</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">,</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">租賃期首 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">3 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">個月免租金。為滿足丙公司租賃廠房的需要</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">,</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">甲公司 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">2</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">×</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">18 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">年 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">3 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">月 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">2 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">日起對廠房進行改擴建</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">,</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">改擴建工程 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">2</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">×</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">18 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">年 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">6 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">月 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">29 </span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">日完工并達到預定可使用狀態。甲公司對出租廠房采用成本模式進行后續計量。不考慮其他因素</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">,</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">下列各項關于甲公司上述交易或事項會計處理的表述中</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">,</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">正確的是</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:Calibri;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">( )</span><span style="mso-spacerun:'yes';font-family:微軟雅黑;mso-bidi-font-family:宋體;color:rgb(0,0,0);font-size:9.0000pt;mso-font-kerning:0.0000pt;">。</span></p>