(1)的土地使用权属于存货还是投资性房地产?

2025-03-15 00:47:53
推荐回答(5个)
回答1:

(1)属于存货哈~因为房地产企业销售房子就是为了赚钱,和我们的库存商品没有什么两样。

属于我给你发的照片第四条,因为觉得比较有用,就都给你发过来了

可以对比记忆哦~

希望能够帮助您,我是之了,您的会计挚友!望采纳!免费领取2019初级会计全套+实操+注会预科班课程,欢迎一起探讨会计问题,不定期分享干货哦~

回答2:

为出售而取得——存货
为持有而取得——固定资产、无形资产
为出租而取得——投资性房地产
本题(1)中,“转让”的意思是“转让所有权”,即“出售”,所以(1)的土地使用权是存货。

回答3:

是投资性房地产

回答4:

应该是属于投资性房地产。

回答5:

看土地使用权使用情况而定:
如果是企业自用的的计入无形资产。
如果是企业是出租的土地使用权或者持有并准备增值后转让的土地使用权计入投资性房地产。
如果是房地产开发企业购入土地使用权用于开发商品房的计入存货。

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