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class="wrapper mb" style="">  <div id="y3j47yh" class="mk" data-mkid="31"></div>   <div id="racqjvg" class="zq_mbx"> <a href="/">首頁</a> > <a href="/kj/">會(huì)計(jì)資格證</a> > <span>中級(jí)會(huì)計(jì)實(shí)務(wù)分?jǐn)?/span> </div>  <div id="z9tz32r" class="content clearfix" style=""> <div id="ofifzko" class="left" style="">  <div id="wdapz4t" class="mk" data-mkid="33"></div> <div id="xhbarly" class="mk" data-mkid="38"></div>  <div id="dwhq3hc" class="answers bf bb"> <h3 class="title">4個(gè)回答 <span id="iqsirbx" class="refresh">默認(rèn)排序</span> <div id="e2wxftp" class="downlist bb"> <ul> <li data-ordertype="default">默認(rèn)排序</li> <li data-ordertype="time">按時(shí)間排序</li> </ul> </div> </h3> </div> <div id="bc9hsfa" class="get-more-reply"> <div class="bcnvm24" id="reply_5123976" class="p-question-answers bf bb"> <div id="u9dndhw" class="person" data-userid="yulang1107"> <div id="jdof7jc" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/0afb9424e84c335c500e16c5cd0c7056a51a005f.jpg" alt=""> </div> <div id="2kljtok" class="other idcard-triggerment"> <p class="name">海晴whisper</p> <p></p> </div> <div id="m2on5dh" class="appendDom idcard-triggerment"></div> <span id="ttgm9v7" class="person-right">已采納</span> </div> <ans class="ans"><p>未確認(rèn)融資費(fèi)用=購買固定資產(chǎn)總價(jià)款- 購買價(jià)款的現(xiàn)值未確認(rèn)融資費(fèi)用攤銷額=期初攤余成本*實(shí)際利率期初攤余成本=期初長期應(yīng)付款余額-期初未確認(rèn)融資費(fèi)用余額</p> <p><img src="http://imgs.xouvqe.cn/nxhh_net/lwimages_vv/6d2a274ad3a0dc0318e8c1e192e4a2c9.jpg" style="margin: 0 auto;" alt="中級(jí)會(huì)計(jì)實(shí)務(wù)分?jǐn)?></p> </ans> <div id="jl7qy27" class="ask-bottom"> <a href="javascript:;" data-replyid="5123976" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active"><i></i><em class="num">286</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123976">評論（14）</a> <span id="meg7cos" class="from"><time>1小時(shí)前發(fā)布</time></span> </div></div><div id="hidu8av" class="mk" data-mkid="36"></div><div id="6v8zs9b" class="mk" data-mkid="37"></div><div class="4jmtm92" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="o59alpm" class="person" data-userid="free_allan"> <div id="m3d5oz8" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/64a562bf80be6bb18a5f0170b897cf53ffefbe31.jpg" alt=""> </div> <div id="kaxcdfj" class="other idcard-triggerment"> <p class="name">喲西小得瑟</p> <p></p> </div> <div id="t40kei8" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>其中有10要在第一次分?jǐn)偤蟮腂、C之間再次分?jǐn)偟?，B應(yīng)分?jǐn)偙壤秊?40/(240+400)*100%=37.5% 、C應(yīng)分?jǐn)偟谋壤秊?00/（240+400）*100%=62.5%所有為分?jǐn)偟馁Y產(chǎn)組10的部分，B應(yīng)承擔(dān)10*37.5%=3.75 C應(yīng)承擔(dān)10*62.5%=6.25</p></p></ans> <div id="fxpfq0l" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">96</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評論（13）</a> <span id="7tvvehc" class="from"><time>12小時(shí)前發(fā)布</time></span> </div></div><div class="e4p7d9f" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="tuw499u" class="person" data-userid="free_allan"> <div id="itecuxg" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/645cdf3031c2ce913f4eb49b4873c1981dbc3807.jpg" alt=""> </div> <div id="ike23ag" class="other idcard-triggerment"> <p class="name">五百米深藍(lán)</p> <p></p> </div> <div id="cdgyyt8" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>無形資產(chǎn)的攤銷期是算頭不算尾。無形資產(chǎn)與固定資產(chǎn)不一樣，固定資產(chǎn)是當(dāng)月不計(jì)提折舊，處置當(dāng)月仍計(jì)提折舊；而無形資產(chǎn)是進(jìn)帳當(dāng)月即開始攤銷，處置當(dāng)月不攤銷。</p></p></ans> <div id="l4dvlgt" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">121</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評論（9）</a> <span id="bte2yse" class="from"><time>12小時(shí)前發(fā)布</time></span> </div></div><div class="exzzpt2" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="2dxxnzw" class="person" data-userid="free_allan"> <div id="22pwhjq" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/6322072ecbb4823acb6afbdcc5032fed96263e5b.jpg" alt=""> </div> <div id="yfbqamj" class="other idcard-triggerment"> <p class="name">吳晗曉美眉</p> <p></p> </div> <div id="47emmrw" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>其實(shí)未確認(rèn)融資費(fèi)用可以理解為未來應(yīng)付利息，長期應(yīng)付款可以理解為未來應(yīng)付本金和利息。所以應(yīng)付的本金余額=長期應(yīng)付款余額-期初未確認(rèn)融資費(fèi)用余額。所以未確認(rèn)融資費(fèi)用攤銷=期初應(yīng)付本金余額*實(shí)際利率=（期初長期應(yīng)付款余額-期初未確認(rèn)融資費(fèi)用余額）*實(shí)際利率</p></p></ans> <div id="k2nvgay" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">163</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評論（15）</a> <span id="227j7x2" class="from"><time>12小時(shí)前發(fā)布</time></span> </div></div> </div>   <div id="7lwonqo" class="new-answer bb"> <h3 class="title">相關(guān)問答</h3> <div id="fmz7sdj" class="inf-list"> <ul 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