<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;">【</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;">習(xí)題加練會(huì)計(jì)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;">2012 </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;">改編】</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;">×</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;">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;">30 </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,甲公司與乙公司簽訂租賃合同,合同規(guī)定甲公司將一棟自用辦公樓出租給乙公司,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;">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;">年,年租金為 </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;">200 </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(wàn)元。當(dāng)日,出租辦公樓的公允價(jià)值為 </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;">8000 </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(wàn)元,其賬面價(jià)值 </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;">5500 </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(wàn)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;">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;">×</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;">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;">12 </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;">31 </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,該辦公樓的公允價(jià)值為 </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;">9000 </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(wàn)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;">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;">×</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;">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;">30 </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,甲公司收回租賃期屆滿的辦公樓并對(duì)外出售,取得價(jià)款 </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;">9500 </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(wàn)元。甲公司采用公允價(jià)值模式對(duì)投資性房地產(chǎn)進(jìn)行后續(xù)計(jì)量,不考慮其他因素。上述交易或事項(xiàng)對(duì)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;">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;">×</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;">年度損益的影響金額是( )。</span></p>
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["500 \u4e07\u5143","6000 \u4e07\u5143","3100 \u4e07\u5143","7000 \u4e07\u5143"]
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