题目

A building is offered for sale at 250,000 but is currently assessed at 200,000. The purchaser of the building believes the building is worth 27,000, but ultimately purchases the building for 220,000. The purchaser records the building at: ()A. 250,000B. 27,000C. 200,000D. 220,000

A building is offered for sale at $250,000 but is currently assessed at $200,000. The purchaser of the building believes the building is worth $27,000, but ultimately purchases the building for $220,000. The purchaser records the building at: ()

A. 250,000

B. 27,000

C. 200,000

D. 220,000

题目解答

答案

D. 220,000

解析

本题考查的是固定资产入账价值的确定知识点。解题思路是明确在企业会计准则中，对于外购固定资产，其入账价值应按照实际支付的购买价款来确定。

下面进行详细分析：

  • 题目中给出了多个价格信息，包括标价$250,000$美元、评估价$200,000$美元、购买者认为的价值$27,000$美元以及最终实际购买价格$220,000$美元。
  • 根据会计准则，企业外购固定资产时，入账价值是企业为取得该固定资产达到预定可使用状态前所发生的一切合理、必要的支出，也就是实际支付的购买价款。所以这里应该以最终实际支付的$220,000$美元作为该建筑物的入账价值。