<p class="p" style="margin-left: 0pt;">2011年1月1日，甲公司與乙公司簽訂一項(xiàng)不可撤銷(xiāo)的租賃合同，以經(jīng)營(yíng)租賃方式租入乙公司一臺(tái)機(jī)器設(shè)備，專(zhuān)門(mén)用于生產(chǎn)A產(chǎn)品，租賃期5年，每期租金100萬(wàn)元。因A產(chǎn)品在使用過(guò)程中會(huì)產(chǎn)生嚴(yán)重的環(huán)境污染，甲公司自2013年1月1日起停止生產(chǎn)該產(chǎn)品，當(dāng)日A產(chǎn)品庫(kù)存為零，假定不考慮其他因素，該事項(xiàng)對(duì)甲公司2013年度損益的影響額為（ ）萬(wàn)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(xiàng)不可撤銷(xiāo)的租賃合同，以經(jīng)營(yíng)租賃方式租入乙公司一臺(tái)機(jī)器設(shè)備，專(zhuān)門(mén)用于生產(chǎn)A產(chǎn)品，租賃期5年，每期租金100萬(wàn)元。因A產(chǎn)品在使用過(guò)程中會(huì)產(chǎn)生嚴(yán)重的環(huán)境污染，甲公司自2013年1月1日起停止生產(chǎn)該產(chǎn)品，當(dāng)日A產(chǎn)品庫(kù)存為零，假定不考慮其他因素，該事項(xiàng)對(duì)甲公司2013年度損益的影響額為（ ）萬(wàn)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(cè)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(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;">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(xié)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(xié)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(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;">,</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(gè)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(duì)廠房進(jìn)行改擴(kuò)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(kuò)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(dá)到預(yù)定可使用狀態(tài)。甲公司對(duì)出租廠房采用成本模式進(jìn)行后續(xù)計(jì)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(xiàng)關(guān)于甲公司上述交易或事項(xiàng)會(huì)計(jì)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>